https://ijnaa.semnan.ac.ir/ International Journal of Nonlinear Analysis and Applications en daily 1 Wed, 01 Apr 2026 00:00:00 +0330 Wed, 01 Apr 2026 00:00:00 +0330 https://ijnaa.semnan.ac.ir/article_9582.html  In this paper,  introducing the notion of intuitionistic strictly convex sets, and using functions that preserve equality of intuitionistic fuzzy distance, a new generalization of Mazur-Ulam theorem in intuitionistic fuzzy normed spaces is presented. Moreover, intuitionistic fuzzy isometries, segment-preserving functions, and norm-additive maps are used to study the prerequisites needed to prove the main theorem. https://ijnaa.semnan.ac.ir/article_9599.html In this paper, we introduce a semi-analytical method called the Laplace optimized decomposition method, abbreviated as LODM, for solving a model of a nonlinear ordinary differential equation describing the growth of population, the so-called Logistic equation with the fractional-order type, using the Caputo fractional derivative sense. The proposed technique combines the Laplace transform (LT) with a new technique called the optimized decomposition method (ODM). The results obtained by this method have been compared with those obtained by other methods. Finally, we demonstrate our numerical results with the help of tables and figures. https://ijnaa.semnan.ac.ir/article_9363.html This paper introduces novel hyperoperations on metric spaces. While generally non-commutative, these hyperoperations satisfy the weak commutative property. We further establish necessary and sufficient conditions for associativity. Finally, we obtain a class of $\Gamma$-$H_v$-groups. https://ijnaa.semnan.ac.ir/article_9662.html In this paper, a framework is presented to use data science to analyze human behaviour and cognition mechanisms in organizations. To obtain the goal in any business, it is essential to manage people, whether they are intra-organizational or extra-organizational. The objective of such management is to enhance people's behaviour by identifying the influencing factors and mechanisms. The paper aims to present a framework that consists of three science domains: a) organizational and management science, b) cognitive science, and c) data science. The goal of that framework is to identify the cognitive mechanisms and cognitive factors of different groups of people to enable performance improvement within an organization. This framework is described by reviewing data science and machine learning techniques and how they are applied to the framework. To explain the conceptual framework and bring examples, UNICEF's country office in Iran, with its intra- and extra-organizational people, is used. Bringing together previously mentioned science domains in pairs has resulted in new facets of scientific growth in multiple fields. The main idea is that the confluence of all domains will develop a new framework for analyzing the mental and professional skills and capabilities of each group involved in the organization. In this framework called Human-Centric Analytics (HCA), which is described as the main finding of this study, data science is used as a scientific approach, and by using cognitive theories and human-related datasets, the goal is to achieve analysis that can help organizational achievements by considering the cognitive capabilities of human capital. The present paper is the first publication of a comprehensive and major research project. This research relates to two purposes after introducing the mentioned framework. On one hand, this framework can be used and customized for organizations to improve their performance, and on the other hand, it opens a new perspective for researchers of the three main scientific domains to expand their research and conclusions. https://ijnaa.semnan.ac.ir/article_9453.html The novel coronavirus pneumonia (COVID-19) originated in Wuhan and rapidly disseminated across China and subsequently the globe. This study aims to predict the trend of COVID-19-related deaths by optimizing the parameters of deep learning algorithms, particularly focusing on integrating big data. The performance of long-short-term memory (LSTM) learning models was rigorously compared with the auto-regressive integrated moving average (ARIMA) model to forecast future trends in COVID-19 fatalities. Through extensive data analysis and model optimization, the results indicate that the experimental results highlight the performance differences between the ARIMA and LSTM models in predicting COVID-19 outcomes. Specifically, the ARIMA model demonstrates superior performance with an accuracy of 87 percent, compared to the LSTM model's 79 percent accuracy. However, this does not mean ARIMA is unequivocally better than LSTM across all metrics. The findings suggest that the implementation of these predictive models can significantly improve the timeliness of reporting in existing surveillance systems, thereby enhancing public health responses and reducing societal costs associated with the pandemic. The study highlights the potential of using advanced predictive modelling to support healthcare planning and intervention strategies during global health crises. https://ijnaa.semnan.ac.ir/article_9678.html Today, banks are introduced as pillars of economic growth and development. Given the importance of banks in boosting economic growth, identifying the factors influencing non-current demands is essential. Therefore, in this article, we have studied the role of influencing factors on non-current claims. For this purpose, after identifying the variables affecting non-current claims, we have investigated the direction and intensity of the effect of these variables on non-current claims using the Bayesian Model Averaging method. The results obtained from the model estimation show that the growth of GDP and net exports harms the non-current claims of the banking system. Additionally, variables such as inflation growth, exchange rate growth, informal market real interest rate differential, official market interest rate, money supply, budget deficit to gross domestic product ratio, unemployment rate, bank size, past period loans growth, and deposit to cost ratio (as an efficiency measure) have a direct impact on the non-current claims of the banking system. Ultimately, variables such as the national savings to GDP, stock market return, management quality, and ethical risk have no significant influence on the non-current claims of the banking system, considering their low likelihood of inclusion. https://ijnaa.semnan.ac.ir/article_9689.html It is important to assess Saudi Arabia's economic performance because its role in the global oil market and how international investors perceive its actions have global consequences. The goal of the article is to analyze the role of Saudi Arabia in the world oil market and the world economy for a long historical period. It is shown that the strategic behavior of Saudi Arabia has always been and continues to be subordinated to ensure a stable supply of oil in the world oil market. Under the Saudi Arabian leadership, OPEC aims at pursuing an economically rational and responsible policy, supporting the balance of the demand for oil and its supply, thus allowing it to avoid a deep and lasting oil price decline. Until very recently, an important factor impacting the formulation of Saudi oil policy was maintaining strategic interaction with the US. The restructuring of the world oil market, driven by the shale revolution and the nearing peak of global oil demand, has created new challenges for Saudi Arabia's oil strategy. The OPEC+ situational agreement enacted in 2017 by OPEC and non-OPEC countries to voluntarily reduce levels of oil production temporarily allows to keep a supply–demand balance in the world oil market, preventing a substantial drop in oil prices. At the same time, the agreement opens opportunities for competitors, first of all American producers of tight oil, to maintain and expand export niches. The shale revolution created an open conflict between the oil interests of the US and Saudi Arabia. For political and strategic considerations, a price war to crowd American oil producers with their relatively high production costs out of the market is not a feasible option for the Kingdom. Attempts to transform the state oil company, Saudi Aramco, into a mega supermajor utilizing the global economic and financial potential have failed, as the leading international banks and corporations avoided the company’s IPO. The failure of Saudi Aramco's partial privatization is a signal of a false start for the company to open the Saudi economy to the large-scale inflow of foreign investment. Paradoxically, the long-term perspectives of Saudi Arabia crucially depend on how effectively it will use the coming 10- 20 years of oil export earnings for diversification of the national economy outside the oil sector. https://ijnaa.semnan.ac.ir/article_9721.html The increase in manipulation of information and financial statements of companies, as well as the occurrence of fraud and restatement of financial statements, which often lead to the distress and bankruptcy of companies, has raised concerns about the quality of information in financial statements. Given the importance of this issue, discovering or predicting the occurrence of these manipulations and the factors affecting them has always been of interest to researchers, analysts, investors, and managers in companies. Therefore, the purpose of this research is to predict the manipulation of financial statements of companies listed on the Tehran Stock Exchange using the Benish model and the Bayesian network model, as well as to compare the performance of these models in predicting the manipulation of financial statements with each other. This research is applied in terms of purpose, quantitative and post-event in terms of data, and descriptive-correlation in terms of analysis. The statistical population of the research was all companies listed on the Tehran Stock Exchange in the period 2018 to 2022, and the samples were selected using the systematic elimination method. The criterion for selecting companies with financial statement manipulation was that the companies had an unqualified audit opinion with a qualified clause subject to distortion in financial data or the existence of tax disputes with the tax authority according to the income tax reserve note and tax file and the conditional clause of the audit report or the existence of significant annual adjustments and restated financial statements. The research data was collected using library and document mining methods and analyzed using EViews software. The results showed that the Benish model, with an accuracy of 84.26\% and Bayesian networks, with an accuracy of 90\% have the ability to predict financial statement manipulation among companies listed on the Tehran Stock Exchange. Also, according to the research results, the performance of Bayesian networks, which are artificial intelligence models, in predicting financial statement manipulation is better than the performance of the Benish model, which is a linear model. https://ijnaa.semnan.ac.ir/article_9729.html Safety is important in construction site layout plans, and it is an essential requirement to improve construction project management. Previous studies considered the safety objective function without risk factor analysis. Metaheuristics are widely used to solve construction site layout problems (CSLP). Invasive Weed Optimization (IWO) is employed as a multi-objective optimization method to design and optimize two safety objective functions and total cost. Safety objective functions (due to potential risks arising from hazardous sources and interaction flows) connect temporary facilities by considering total cost reduction. A case study is presented to find out the accuracy of the proposed model. Finally, the performance of four metaheuristic algorithms called Invasive Weed Optimization (IWO), Firefly Algorithm (FA) and Ant Colony Optimization (ACO), previously studied by researchers, is compared in terms of their effectiveness in resolving a practical construction site layout problem. To take advantage of a more optimal response, a combination of firefly and weed algorithms was also investigated. Results show that the combination of FA and IWO algorithms works better than ACO, FA and IWO algorithms separately. https://ijnaa.semnan.ac.ir/article_9745.html This research aims to explain the quantum leadership model to establish organizational civilization in the country's higher education system. The research is methodologically a combination, Inductive in the qualitative section, deductive in the quantitative section, and fundamentally oriented in its objectives. The research population in the qualitative phase consists of experts from the Islamic Azad University and members of the university faculty, totalling 12 individuals selected through purposive sampling and the snowball method to achieve theoretical saturation. In the quantitative phase, for the Delphi stage, 12 experienced professors with over 20 years of experience in the management department of Islamic Azad University were selected using purposive sampling for examination. In the third phase, the modelled data derived from the combination of the grounded theory phase and the Delphi method were examined among the population of employees with over 20 years of experience in the Islamic Azad University. A total of 238 individuals (according to the formula of the unlimited population Cochran) were studied using non-probability convenience sampling. The data collection tool in the qualitative part was a semi-structured interview based on the grounded theory approach, and in the quantitative part, a researcher-made questionnaire. MAXQDA2020 software was utilized in the qualitative section and for data analysis. The research findings in the qualitative part created 6 categories based on the grounded theory in terms of causal factors, axial categories lay the foundation factors, and intervention depending on the consequences of implementing quantum leadership, which is presented in the form of a quantum leadership model. The results of this study showed that by implementing the model obtained in this research, we can witness positive consequences in implementing quantum leadership to establish organizational civilization in the country's higher education. https://ijnaa.semnan.ac.ir/article_9578.html We say a ring is right principally $\pi$-Baer (or simply right $p.\pi$-Baer) if an idempotent generates the right annihilator of every projection invariant principal left ideal. The class of right $p.\pi$-Baer rings includes the von Neumann regular rings (and hence right p.p-rings) and all $\pi$-Baer rings. This class of rings is closed under direct products. The behavior of the right $p.\pi$-Baer condition is investigated concerning various constructions and extensions. Moreover, we extend a theorem of Kist for commutative p.p-rings to right $p.\pi$-Baer rings for which every prime ideal contains a unique minimal prime ideal without using topological arguments. https://ijnaa.semnan.ac.ir/article_9769.html Given the highly competitive nature of the banking industry, financial and credit institutions continually seek to identify the most reliable and profitable customers. They are particularly concerned about loan defaults or delays in repayment, which can negatively impact economic growth. Credit scoring models are among the most effective tools in modern banking for evaluating customer creditworthiness. These models enable banks to assess credit requests with greater accuracy and lower cost. In recent years, machine learning techniques—especially predictive classifiers-have been extensively applied to credit scoring and customer classification. This study introduces a novel hybrid model that combines a Multilayer Perceptron (MLP) neural network with the Imperialist Competitive Algorithm (ICA). In the proposed approach, ICA is employed to optimise the hyperparameters of the MLP network. The model is tested on a dataset comprising 2,571 real customers from Saderat Bank, categorised into default and non-default classes based on 11 identified features. The results demonstrate that the proposed model achieves higher accuracy and lower prediction error in assessing customers’ credit behaviour. https://ijnaa.semnan.ac.ir/article_9786.html Customer participation in the organization's value creation through the integration of resources, which most organizations have recently considered under the title of value co-creation, has been accepted as an efficient strategy of interaction with customers [84], which is applied in all processes of solving problems and meeting customer needs. Therefore, this article addresses the customer participation model explanation and its consequences in organization and customer value co-creation in the banking industry. This can contribute to knowledge boundaries development in the prevailing logic of services and value co-creation in the banking industry. Considering the complexity of the relationships between the factors affecting the system, this paper explained the relationships and the impact of key factors in the system's causal loops by combining the methods of Dematel and systems dynamics. This paper adopts a mixed methodology. Thus, the qualitative phase goal is exploratory accounting for the conceptual model development, and the quantitative phase goal is to quantify the conceptual model. Therefore, this article is qualitative, exploratory, and developmental in the quantitative dimension, while applied in the quantitative dimension. The results showed that the investment was the most effective factor, the intention to use was the most affecting factor, and system quality and customer satisfaction showed the highest amount of interaction among the factors, with customer participation in providing services being a new addition to the main perspective in the literature of customer satisfaction and service industry. https://ijnaa.semnan.ac.ir/article_9791.html This study explores the effectiveness of different optimization functions for approximating the solution of Burger’s–Fisher equation with initial and boundary conditions based on neural networks. It compares and analyzes the performance of nine common optimization functions, emphasizing computational accuracy. Extensive experiments show that the choice of appropriate optimization function significantly influences the performance of neural network-based solvers for approximating the solution of Burger’s–Fisher equation with initial and boundary conditions. The findings provide valuable insights and practical recommendations for researchers applying neural networks to solve Berger's equation in fields such as fluid dynamics and heat transfer. https://ijnaa.semnan.ac.ir/article_9800.html This study explores the materiality of auditing within the Iranian context, addressing critical choices and assessments made by auditors throughout the audit process, including planning, evidence gathering, and evaluation. Utilizing a mixed-methods approach, it involves qualitative interviews with 18 audit and accounting experts and a quantitative survey of 213 respondents. The qualitative phase employs grounded theory to identify key categories influencing materiality thresholds, such as decision-making processes, ethical considerations, and adherence to regulations. The quantitative phase validates these findings through a researcher-designed questionnaire. Key outcomes include improved information accuracy, enhanced financial transparency, and increased public trust in audit reports. The study also identifies various conditions affecting materiality assessments, including legal requirements, industry characteristics, and internal control systems. Confirmatory factor analysis supports the causal relationships within the proposed structural model, providing a comprehensive framework for understanding materiality in auditing practices. https://ijnaa.semnan.ac.ir/article_9816.html One of the indicators of performance and growth in the banking industry is market share. Based on this, the design of the market share development model for banks has a great role in achieving their success in the competitive banking environment of Iran, so that they can upgrade and strengthen their position according to the available facilities and potentials. The Refah Kargaran Bank, due to the volume of its customers and the community it serves, has allocated a smaller share of the market to itself compared to other banks, primarily because of the lack of precise recognition of customer capabilities and needs, inadequate investment in stocks, and the facilities provided. Therefore, this issue is one of the primary concerns for the bank's managers. The current research is applied-developmental in terms of its purpose, and in terms of its implementation, it is a mixed type of research. The statistical population includes experts. The snowball method was used for sampling. The sample size consists of 25 branch managers of Refah Kargaran Banks. To analyze quantitative data, descriptive and inferential statistics were used. The results indicate that the importance of managerial, financial, service, legal, interactive, educational, technological and innovation, communication and branding, social, service and quality, interactions, support, and patronage dimensions with attracting more customers and increasing the market share of Refah Bank have been evaluated at a desirable level. The findings showed that the use of customer relationship management policies (needs assessment, responsiveness, satisfaction and loyalty) with a proximity coefficient of 0.8425 had the most impact on increasing the market share of Refah Kargaran Bank and the support and facilitation services of Refah Kargaran Bank with a proximity coefficient of 0.4449 is in the last position. The findings of the path analysis showed that the variables of attracting customers (with a rate of 0.504) and electronic banking (with a rate of 0.449) had the greatest effects on the development of Refah Kargaran Bank's market share. The presented final model provides a comprehensive guide on ways to improve the market share situation for the managers of Refah Kargaran Bank. https://ijnaa.semnan.ac.ir/article_9606.html The purpose of this paper is devoted to establish the existence of a solution for a general class of nonlinear integral equations with weakly-singular terms. Our technique is based on the P-theorem associated with the Hausdorff M.N.C.  Furthermore, we provide an example to demonstrate the practicality of the result obtained. https://ijnaa.semnan.ac.ir/article_9612.html In this paper, we study the multiobjective semi-infinite programming problem with inequality constraints, in which the objective and the constraint functions are not necessarily continuous. If Ω is a local cone approximation, we consider the notion of Ω-subdifferential for functions. Then, we present the Karush-Kuhn-Tucker type necessary and sufficient optimality conditions under an Abadie type qualification for the considered problems via Ω-subdifferential. https://ijnaa.semnan.ac.ir/article_9624.html Structural equation models have been extensively applied to medical and social sciences, the most important latent variable models are structural equation models. Structural equation modelling (SEM) is a popular multivariate technique for analyzing the interrelationships between latent variables. In general, structural equation models include a measurement equation to characterize latent variables through multiple observable variables and a mean regression-type structural equation to investigate how the explanatory latent variables affect the outcomes of interest. In this study, we apply Bayesian least absolute shrinkage and selection operator (Lasso) procedure to conduct estimation in the Quantile SEM, and compare this estimator with estimator of Bayesian Quantile Structural equation model, and apply the use of the Markov chain Monte Carlo (MCMC) method by Gibbs sampler to conduct Bayesian inference. The simulation was implemented assuming different distributions of the error term for the structural equations model and values of the parameters for a small sample size. https://ijnaa.semnan.ac.ir/article_9630.html In this article, we deal with value distribution of transcendental meromorphic functions with finite order and obtain some results which improve previous theorems given by Y. Liu, J.P. Wang, and F.H.Liu [14]. https://ijnaa.semnan.ac.ir/article_9643.html This paper deals with an efficient method to solve Variable Delay Integro-Differential Equations (VDIDEs). We use a different implementation of the general form of the Reproducing Kernel Method (RKM). We seek to apply RKM without using the orthogonalization process. The main purpose of this technique for the VDIDE is to implement it in large intervals so that an appropriate approximate solution can be obtained and also a valid error analysis can be provided. This method significantly increases the accuracy of approximate solutions in small intervals. The accuracy of theoretical results is also illustrated by solving two numerical examples. https://ijnaa.semnan.ac.ir/article_9661.html This paper establishes Bullen inequalities for h-convex functions using Riemann-Liouville fractional operators. In addition, a novel fractional version with a relatively easy calculation utilizing the B-function is presented, which generalizes numerous inequalities known in the literature. https://ijnaa.semnan.ac.ir/article_9674.html  For a polynomial $p(z)$  of degree $n$, we consider an operator $D_{\alpha}$ which map a polynomial $p(z)$  into $D_{\alpha}p(z):=(\alpha-z)p'(z)+np(z)$ with respect to $\alpha$. It was proved by Liman et al [ A. Liman, R. N. Mohapatra and W. M. Shah, Inequalities for the polar derivative of a polynomial, Complex Anal. Oper. Theory, 2012] that if $p(z)$ has no zeros in $|z|<1$ then  for all $\alpha,\ \beta\in \mathbb{C}$ with $|\alpha|\geq 1 , \ |\beta|\leq 1$ and $|z|=1$,\begin{align*}\begin{split}|zD_{\alpha}p(z)+n\beta\frac{|\alpha|-1}{2}&p(z)|\leq \frac{n}{2}\{[|\alpha+\beta\frac{|\alpha|-1}{2}|+|z+\beta\frac{|\alpha|-1}{2}|]\max_{|z|=1}|p(z)|. \end{split}\end{align*} In this paper, we present the integral $L_q$ mean extension of the above inequality for the polar derivative of polynomials. Our result generalize certain well-known polynomial inequalities. https://ijnaa.semnan.ac.ir/article_9728.html In this paper, we consider the existence and uniqueness of a solution for interval-valued differential functions with a causal operator. https://ijnaa.semnan.ac.ir/article_9742.html Using volume comparison theorems and the Sobolev inequality with almost Ricci solitons, we study an important version of the gradient estimate for the solutions of $\Delta u=f+Hu$, for some function $f$, $H$, and we obtain an upper bound for the gradient of $u$ on almost Ricci solitons. https://ijnaa.semnan.ac.ir/article_9746.html This paper establishes the best proximity point (BPP) theorem by using a newly developed contraction operator. Using the results, the optimal solution to a system of fractional hybrid differential equations is then investigated. To further illustrate the findings, an additional example is given. https://ijnaa.semnan.ac.ir/article_9762.html A ring $R$ is called clean if every member of $R$ is the sum of a self-resolved member and an invertible member. Also, we call the ring $R$ weakly clean if every member of $R$ can be written as the sum or difference of an invertible member and an autoregressive member. The $a\in R$ member is called unit regular whenever $u\in U(R)$ exists such $a=aua$. A ring $R$ is called a clean unit if every member of $R$ is the sum of an autonomial member and a unitary member. We call a ring $R$ a weakly clean unit if every member of $R$ can be written as the sum or difference of a unit regular and a self-power term. In this paper, weakly unit regular clean rings are introduced and discussed. In particular, we show that if $\{R_i\}_{i\in I}$ is a family of commutative rings, then $R=\prod_{i\in I} R_i$ is weakly unit regular clean if and only if every $R_i$ is weakly clean regular unit and at most one $R_i$'s are not clean and regular units. https://ijnaa.semnan.ac.ir/article_9767.html In this paper, we give necessary and sufficient conditions under which finite non-abelian metacyclic $p$-group ($p$ an odd prime) $G$ is capable. We also, determine the non-abelian tensor square $ G\otimes G$ for the groups of order $p^{\alpha+\beta}$ for some $\alpha, \beta\in \mathbb{N}$. Finally, we obtain some conditions on the parameters of two prime power groups $G_p$ and $G_q$ in which the groups have isomorphic non-commuting graphs. https://ijnaa.semnan.ac.ir/article_9784.html This article presents a new approach for solving the Optimal Controls of linear time delay systems with a quadratic cost functional. In this study, the Artificial Neural Networks are employed for convert delay optimal control problem to a unconstrained optimization problem. Then by using an optimization algorithm, the optimal control law is obtained. Finally, Illustrative examples are included to demonstrate the validity and applicability of the technique. https://ijnaa.semnan.ac.ir/article_9794.html Nowadays, the Internet of Things (IoT) is inevitable in human daily life. Many IoT-based applications are executed on interoperable devices via the IoT-Fog-Cloud continuum to satisfy users’ requirements. Such applications are generally time-sensitive, so they must be executed in real-time. The time constraint satisfaction strongly depends on the strategy of application placement on processing nodes. In this paper, a multi-objective optimization strategy for deploying microservices of real-time IoT applications is presented, which is considered among the challenging problems in fog and edge environments. A bi-objective optimization model for three-level deadline-aware application services is proposed, which is solved by using a parallel version of the Ant Colony Optimization (ACO) metaheuristic. The simulation results using IFogSim2, the new release of the famous Fog simulator IFogSim, show the superiority of the proposed approach compared to counterpart algorithms in terms of total resource wastage, total network latency, the main objective function, and execution time. https://ijnaa.semnan.ac.ir/article_9799.html We explore the existence criteria for solutions of a coupled system of two higher-order nonlinear ordinary differential equations supplemented with nonlocal and Stieltjes-type coupled boundary conditions. Such problems are useful in view of their occurrence in certain physical phenomena (see  Section 1). In our first result, we apply the Leray-Schauder alternative to establish the existence of solutions to the given problem, while the second result deals with the uniqueness of solutions for the problem at hand, and it is based on Banach's fixed-point theorem.  Examples are included to illustrate the results obtained. Finally, we indicate some new results arising as special cases of the ones presented in this paper. https://ijnaa.semnan.ac.ir/article_9807.html In this paper,  our aim is to prove some matrix inequalities involving arbitrary matrix means and positive multilinear mappings.  For example,   it is  shown  that for  Hermitian  matrices $A_{i}, B_{i}$ such that $0 < m \leq A_{i},B_{i} \leq M \,\,(i=1,\cdots, k),$\begin{align*}\Phi^{2} (A_{1} \sigma_{1}  B_{1}, \cdots ,A_{k} \sigma_{1}  B_{k} ) \leq\left(K(u^{k})\right)^{2}\Phi^{2} (A_{1} \sigma_{2}  B_{1}, \cdots ,A_{k} \sigma_{2}  B_{k} ),\end{align*}where $\sigma_{1}$ and $ \sigma_{2} $  are two arbitrary matrix means between the arithmetic and harmonic means,  $\Phi:\mathscr{M}_n^k(\mathbb{C}) \rightarrow  \mathscr{M}_l(\mathbb{C})$ is a positive unital multilinear mapping, $u=\frac{M}{m} $  and $K(u)=\frac{(1+u)^{2}}{4 u}$.  We also give the obtained results for the adjoint and the dual of an arbitrary matrix mean. https://ijnaa.semnan.ac.ir/article_9814.html  Let for $0\leq j\leq n$, $\varphi_j,\psi_j: \mathbb{D}\rightarrow\mathbb{D}$ and $u_j, v_j: \mathbb{D}\rightarrow\mathbb{C}$.  In this paper, we investigate boundedness of operator $$S =\sum_{j=0}^n  (D^j_{u_j, \varphi_j}-D^j_{v_j,\psi_j})$$ from Cauchy transform space into some analytic function spaces. Also, we obtain an exact formula for the norm of this operator. https://ijnaa.semnan.ac.ir/article_9817.html In reliability studies, the probability $R = P(Y < X)$ is called “reliability”,  and  $X, Y$  are typically considered independent. However, in many applications, such an assumption may be unrealistic. In this paper, we consider the stress-strength reliability $R = P(Y < X)$ where the stress $Y$ and strength $X$ are dependent. We use a copula to describe dependence among random variables $X$ and $Y$. We obtain $R$ for several copula functions with exponential marginal and plot graphs of $R$ versus the dependence parameter to study the effect of (positive and negative) dependency on $R$. https://ijnaa.semnan.ac.ir/article_9823.html The decision tree is indeed the most widely used approach to represent classifiers. Initially, it has been studied in the field of decision theory and statistics. However, it was found to be effective in other disciplines, such as data mining, machine learning and pattern recognition. This research deals with the problem of finding the parameter settings of the decision tree algorithm in order to achieve higher accuracy for a given domain. The proposed approach, Improved C4.5 (IC4.5), is a supervised learning model based on the C4.5 algorithm to construct a decision tree. The modification to the C4.5 algorithm includes using improved gain instead of the gain ratio measure to choose the best attribute and increase the accuracy of the decision tree. The introduced algorithm has been experimented with on some data sets from the UCI repository. The results obtained from experiments show that the accuracy of IC4.5 is greater than C4.5 in increasing the accuracy of the decision tree. https://ijnaa.semnan.ac.ir/article_9829.html This study centers on establishing the existence of a unique solution for a class of fractional differential equations that incorporate the Riemann-Liouville fractional derivative. The boundary conditions encompass a nonlocal condition involving integration in a sub-domain near the boundary. Initially, the precise solution is derived for the linear fractional differential equation. Subsequently, the Banach contraction mapping theorem is employed to establish the primary result for the general nonlinearity of the source term. Additionally, the validity and applicability of our primary result are illustrated through a specific example. https://ijnaa.semnan.ac.ir/article_9834.html Trademark infringement in cyberspace is a crucial issue that has been facilitated and increased by the expansion of the Internet and artificial intelligence, leading to disputes between individuals that require a suitable performance bond. Among these, trademark infringement is one of the most important issues in electronic commerce. This research is applied with qualitative methods using library resources and expert-based questionnaires. In the qualitative section, 15 experts and 25 first-hand references were selected by snowball sampling for experts and purposeful sampling for documents. The Delphi method was used to analyze the data and to determine the validity and reliability of the information obtained from the expert-based questionnaire. Necessary checks were done, including acceptability (expert review) and confirmability (expert review). The reviews show that the current trademark rights in Iran do not include all possibilities and cannot work well in cases of trademark infringement in cyberspace. Iran's legislators need to express trademark rights, examples of trademark infringement, and exceptions. Therefore, approval of the electronic commerce law in Iran, adding basic items in the field of trademarks, monitoring the strict implementation of laws, and maintaining the security of active businesses are requirements. https://ijnaa.semnan.ac.ir/article_9837.html In this paper, we model the spread of COVID-19 in a population of people travelling between two areas. New research implies that traveling of the asymptomatic infectious individuals, (i.e., infected individuals who have no symptoms of the disease and individuals with symptoms of the disease that are not detected by the healthcare system) can bring disease from one region to other regions even if the infectious individuals who are detected by the healthcare system, (i.e., confirmed cases), are inhibited from traveling among regions. We study the effect of travelling between two areas on the dynamics of COVID-19. Our model is formulated as a system of ordinary differential equations, with terms accounting for disease transmission, recovery, birth, death, and travel between two areas. We will give an explicit formula for calculating the basic reproduction number, $\mathcal{R}_{0}$, in the quarantine mode of two areas and explicit bounds on $\mathcal{R}_{0}$ for the case where the residents of both areas are in contact with each other. Our computations reveal the relationship between the basic reproduction number, a crucial quantity in epidemic control, and travel and return rates between areas. This suggests that it is essential to strengthen restrictions on passengers once infectious diseases appear. https://ijnaa.semnan.ac.ir/article_9847.html Many materials such as steel, aluminium and titanium alloys can be realised by powder bed solutions, melting subsequently powder layers utilizing laser or electron beam (Laser Beam Melting LBM and Electron Beam Melting EBM). The microstructure is realised by layer-by-layer solidification. Having a high cooling rate cannot be considered isotropic. Therefore, the mechanical properties could be influenced by the building direction. Regarding maraging steel, the study of the influence of the building direction and the heat treatment on the static and axial fatigue strength has been investigated in a previous contribution. A large scatter of the fatigue test results was found because of the presence of detrimental and subsurface defects. This contribution aims to present additional axial fatigue-test results of maraging steel characterized by different build orientations and provide an analysis of the defects observed at the crack initiation area of the fracture surface. https://ijnaa.semnan.ac.ir/article_9848.html Nonlinear regression models find extensive applications across various scientific disciplines. It is crucial to accurately fit the optimal nonlinear model while taking into account the biases inherent in the Bayesian optimal design. By utilizing the Dirichlet process as a prior, we present a Bayesian optimal design. The Dirichlet process serves as a fundamental tool in the exploration of Nonparametric Bayesian inference, offering multiple representations that are well-suited for application. This research paper introduces a novel one-parameter model, referred to as the "Unit-Exponential distribution", specifically designed for the unit interval. Additionally, we employ a representation to approximate the D-optimality criterion, considering the Dirichlet process as a functional tool. Through this approach, we aim to identify a Nonparametric Bayesian optimal design. https://ijnaa.semnan.ac.ir/article_9852.html The very important role of electronic services and online services in every society is not hidden from anyone; what is important is the quality of these services. Electronic service quality refers to the ability of a particular Internet banking service to facilitate online transactions effectively and efficiently, thereby contributing to the financial growth of the banking system. Therefore, the subject of the presentation is the model and ranking of components that improve the quality of technological services based on financial development in Sanat and Mine Bank of Iran. Therefore, the content analysis method was used to identify the variables. After identifying the research variables, the fuzzy AHP method was used for ranking. To present the model after identifying the quality variables of banking technological services, the interpretive structural modelling method was used. Based on the obtained results, the analysis of variances shows that assuming the variance of the two groups is equal and at the confidence level of 95\%, the significance obtained for the averages of the financial development components is smaller than the standard value of 0.05, so between the answers There is a significant difference between the two groups regarding the functional status of factors affecting financial development (institutional environment, monetary sector, openness of the financial sector, non-banking financial sector, banking financial sector) in Sanat and Mine Bank in the study area. In other words, these factors do not have a favourable situation for the financial development of the bank and are far from a favourable situation. According to the results of the research, it was determined that technological banking management, technological software and hardware infrastructure, technological banking marketing, customer experience management, risk management, electronic system quality of services, improving the quality of technological banking services and organizational culture on improving the quality of technological banking services based on financial development. They have a positive and significant effect. https://ijnaa.semnan.ac.ir/article_9860.html In this paper, an inverse problem of determining the time-dependent coefficient of a semilinear parabolic equation involving the Caputo fractional derivative in time, with nonlocal boundary and integral overdetermination conditions, is considered. Existence, uniqueness, and stability results of a classical solution are established using the Fourier method, the iteration method, and Gronwall's Lemma. Moreover, we provide an example to illustrate the obtained results. https://ijnaa.semnan.ac.ir/article_9871.html The present article deals with a variational method, named the Mountain Pass Theorem. We prove the existence of nontrivial weak  solutions for the problem of the following form \begin{align*} \begin{cases} -(\alpha-\beta \int_\Omega \dfrac{1}{\varphi(\chi)} | \nabla \upsilon|^{\varphi(\chi)} d \chi) \Delta_{\varphi(\chi)} \upsilon+  |\upsilon|^{\psi(\chi)-2}\upsilon= \lambda~ \eta(\chi,\upsilon)& \chi \in\Omega,\\ (\alpha-\beta \int_{\partial \Omega} \dfrac{1}{\varphi(\chi)} | \nabla \upsilon|^{\varphi(\chi)} d \chi) | \nabla \upsilon|^{\varphi(\chi)-2} \dfrac{\partial \upsilon}{\partial \nu}=0&  \chi \in  \partial \Omega, \end{cases} \end{align*}  where $\alpha \ge \beta>0, \Delta_{\varphi(\chi)} \upsilon$ is the $\varphi(\chi)$-Laplacian operator, $\Omega$ is a smooth bounded domain in $\mathbb{R}^N$ with smooth boundary $\partial \Omega$ and $\nu$ is the outer unit normal to $\partial \Omega$, $\varphi(\chi), \psi(\chi) \in C(\bar{\Omega})$ with $1< \varphi(\chi)<N, \varphi(\chi)<\psi(\chi)< \varphi^*(\chi):= \dfrac{N \varphi(\chi)}{N- \varphi(\chi)}$, $ \lambda>0$ is a real parameter and $\eta(\chi,t) \in C( \bar{\Omega} \times \mathbb{R}, \mathbb{R})$. https://ijnaa.semnan.ac.ir/article_9877.html This study revolves around the investigation of tomography and its mathematical modelling. In this regard, the CAV block-column iterative algorithm is proposed to reconstruct a high-quality image of a specific object. Indeed, this algorithm is applied for solving the problem of image reconstruction associated with computed tomography (CT). Then, the effects of both the relaxation parameter and the number of blocks are investigated on the convergence speed and the control of the semi-convergence phenomenon in this kind of iterative algorithm. Results show that a significant improvement in convergence speed and relative error can be achieved by a suitable choice of the relaxation parameter value. https://ijnaa.semnan.ac.ir/article_9886.html International non-governmental organizations-consisting of members other than governments, symbolise change and development in international law. The International Union of Notaries, as an international non-governmental organization, since its establishment (1948) has taken steps towards goals such as harmonizing, promoting and implementing the basic, practical and ethical principles of the notary system, and this has been done through cooperation with national notary organizations in countries and conducting legal studies to formulate and develop these systems based on the aforementioned principles. In terms of its current situation, it can be seen that it has been successful in this direction. The functions and interactions of the Union, including its role in the formulation and development of international law, using the tools of convergence of registration laws and notary systems, and communication and cooperation with other governmental and non-governmental organizations and institutions in the field of international issues, have made significant progress. This research, in analyzing its main purpose, a detailed review of the International Union of Notaries, its institutions and functions, using the analytical method and the opinions of the panel of experts without bias and the involvement of the author's personal opinions and with a realistic attitude, has criticized and analyzed this issue. https://ijnaa.semnan.ac.ir/article_9893.html This present paper reports the effect of thermophoresis and Brownian motion on the electrical magnetohydrodynamic (MHD) two-phase flow of nanofluid towards a linearly stretching sheet. The analysis is offered in cooperation with Joule heating, magnetic field, and chemical reaction. The flow model, represented by a highly nonlinear system of partial differential equations, is converted to dimensionless ordinary differential equations by introducing similarity transformations and then solved computationally using the optimal homotopy analysis method with the Mathematica package BVPh2.0, considering appropriate initial guesses and auxiliary linear operators. Behaviours of various variables affecting the flow, heat and mass transfer, and nanofluid volume fraction are analysed. Skin friction coefficient, local Nusselt number, and local Sherwood number are estimated and studied further. The results show that with increasing values of the thermophoresis parameter, the thermal boundary layer thickness increases near the wall. It is observed that higher values of the Brownian motion parameter tend to increase the fluid temperature profiles. It is also reported that larger values of the electric field parameter increase the local skin-friction coefficient significantly. https://ijnaa.semnan.ac.ir/article_9895.html In today's complex financial world, identifying and disclosing major audit issues is crucial for transparency, accountability, public trust, and economic stability. This exploratory, mixed-methods study presents a comprehensive model examining key factors affecting this process. Due to the lack of a coherent framework, it identifies themes via content analysis of prior research and interviews with 14 experts (audit academics/professionals and Auditing Standards Development Committee members, purposively sampled via snowball approach). Results revealed 4 overarching themes: Regulatory/Professional Frameworks, Institutional/Environmental Structures, Client Characteristics, and Auditor Frameworks, along with 8 organizing themes (including ethical requirements, regulatory roles, institutional impacts, economic environment, client traits, and auditor characteristics) and 55 basic themes. Delphi analysis confirmed the reliability of these dimensions across two rounds. Interpretive Structural Modeling (ISM) then identified Supervisory Structures as the most influential theme within the major audit issues pattern. This research advances auditing literature, particularly for developing countries, offering technical innovations and practical insights for policymakers and audit institutions to better understand auditor characteristics and drivers of major audit issues. https://ijnaa.semnan.ac.ir/article_9899.html Let $\mathcal A$ be the class of analytic functions $f$ in the open unit disk ${\mathbb U}=\{z:\ |z|<1\}$ with the normalization conditions $f(0)=0$, $f'(0)=1.$ If $f(z) = z+ \sum_{n=2}^{\infty} a_n z^n$ and $\delta > 0$ are given, then the $T_\delta$-neighborhood of the function $f $ is defined as$$TN_\delta (f) = \left\{g(z)= z+ \sum_{n=2}^{\infty} b_n z^n \in \mathcal{ A} : \sum_{n=2}^{\infty} T_n\left|a_n - b_n\right| \leq \delta \right\},$$where $T= \left\{T_n\right\}_{n=2}^{\infty}$ is a sequence of positive numbers. In the present paper we investigate some problems concerning $T_{\delta}-$neighborhoods of analytic functions with $T = \left\{\frac{n^2}{3^n n!}\right\}_{n=2}^{\infty}$. One of the considered problems is to find a number $\delta^\ast_T(A, B)$ such that $$\delta^\ast_T(A, B)= \inf \left\{\delta >0 : B \subset TN_\delta(f) \: \textnormal{for all} \: f \in \mathcal A\right\},$$ where the sets $A,B \in \mathcal A$  are given. https://ijnaa.semnan.ac.ir/article_9909.html The current research aimed to present an employer branding model for insurance companies to overcome the challenge of recruiting and retaining talented and expert human resources. This is applied research in terms of purpose and survey-exploratory research in terms of approach. The statistical population of the current research was a group of experts in human resources, including university professors, organizational consultants, and senior managers of human resources of insurance companies; they underwent an in-depth interview. The selection and interview continued until theoretical saturation was reached. The purposeful sampling method was used until the theoretical saturation was reached. Finally, interviews with 11 experts were carried out. As the grounded theory approach was used, the main data collection instrument was an in-depth and unstructured interview with the experts. At last, after the three open, axial, and selective coding, the research conceptual model was designed based on the paradigm model. https://ijnaa.semnan.ac.ir/article_9920.html In this work, our objective is to prove the existence and uniqueness of weak solutions to a class of nonlinear degenerate weighted elliptic p(u)-Laplacian problem with Dirichlet-type and $L^{\infty}$ data. For this, we utilise some results from Sobolev spaces with weighted and variable exponents, as well as theorems such as the Minty-Browder theorem. https://ijnaa.semnan.ac.ir/article_9939.html This research aims to present a model of using management accounting systems based on the role of the dynamic environment, digital business models, and product innovation. The statistical population of the research was the managing directors, financial managers, and accountants of the companies admitted to the Tehran Stock Exchange; based on the Morgan table, 387 people were selected as a sample, and the research questionnaire was distributed and collected among them. The information collected by questionnaires was analyzed using structural equation modelling by SPSS24 and SmartPLS3 software. The results showed that the dynamic environment and digital business model have a positive and significant relationship with the use of management accounting systems and product innovation. Product innovation has a mediating and positive role in the relationship between the dynamic environment and the use of the management accounting system. Product innovation has a mediating and positive role in the relationship between the digital business model and the use of the management accounting system. Finally, it can be said that management accounting systems are increasing based on dynamic environments, digital business models, and product innovation in companies listed to the Tehran Stock Exchange. https://ijnaa.semnan.ac.ir/article_9941.html This paper provides a characterization for zero divisor graphs of a completely primary finite ring $R$ satisfying the conditions $\left(Z\left(R\right)\right)^5=\left(0\right); \left(Z\left(R\right)\right)^4\neq \left(0\right)$ where $Z(R)$ is its subset of all zero divisors (including zero). This has been achieved through Anderson and Livingston's zero divisor graphs by precisely determining the graph invariants, including diameter, girth and the binding number, and graph characteristics including completeness, connectedness and partiteness. https://ijnaa.semnan.ac.ir/article_9942.html The foundation of Islamic banking lies in profit-sharing, the specification of resource utilization paths, and the supervision of banking operations. Unlike conventional banking, in Islamic banking, depositors' funds are invested according to Sharia-compliant legal frameworks and specific contractual agreements. This study evaluates and compares the financial performance and dependency of deposit interest rates between Islamic banks in Iran and the conventional banking system. Considering the ex-post nature of the research topic, past data (spanning from March 21, 2009, to July 21, 2024) were analyzed using the nonlinear autoregressive distributed lag (NARDL) approach. All analyses were conducted using EViews software version 13. The results indicate that the overnight policy rate, linked to the central bank’s interest rate, serves as a statistically significant determinant, both positively and negatively, for the Islamic money market rate in the short and long term. Furthermore, this study examines maturity-aligned rates and evaluates the significant positive and negative impacts of fixed deposit rates in conventional banks on investment rates in Islamic banks over both short and long horizons. The Islamic money market rate, used as a proxy for monetary policy rates, has a statistically significant positive and negative influence on Islamic bank deposit rates in the short and long term. https://ijnaa.semnan.ac.ir/article_9946.html In this paper, we present findings on the placement of zeros of generalized derivative of polynomials, drawing parallels to those observed in the ordinary derivative of polynomials. Mathematicians have broadened the scope of the Gauss-Lucas Theorem, a classic principle that deals with zero location in polynomials and their derivatives. The new work expands it to cover convex linear combinations of incomplete polynomials. https://ijnaa.semnan.ac.ir/article_9956.html Let $A$ be a unital Banach $*$-algebra with unit $1$, and $X$ be a Banach $*$-$A$-bimodule. In this paper, we determining continuous linear maps $\delta:A\longrightarrow X$ that satisfy one of the following conditions:\[\delta(x \diamond y)=\delta(x)\diamond y, \]\[\delta(x \diamond y \diamond x)=\delta(x)\diamond y \diamond x,\]for all $x,y\in A$ with $xy=1$, where $x \diamond y=x^*y-y^*x$. We also characterize continuous linear maps $\phi:A\longrightarrow B$ which behave like homomorphisms at the identity products. https://ijnaa.semnan.ac.ir/article_9967.html As it’s obvious, customers’ experience and its management are beyond the goods and services provided by organizations, and this means whatever represents the organisation, involves anything from its presence in virtual space to internal and external design and organizational factors and other clear and unclear factors that indicate this valuable concept is multi-aspect. This research aims to consider the structural model fit of customers’ experience and the effect of drivers and their consequences on value co-creation (CSV) in private educational institutes of Shiraz city. In terms of purpose, this research is applied and is among descriptive–survey research, and according to the research method, it is among correlation research using causal patterns. The statistical population of this research includes students from private educational institutes in Shiraz. A sample volume of 570 individuals was obtained using G. Power software, with a generalizability of 85%. 8 experts also approved the validity of the questionnaire. The reliability of the research tool was considered and approved by the logic validity from the apparent type and Cronbach's alpha reliability. Data analysis was performed using SPSS and Smart PLS software. Findings indicate that variables of customer management experience, mental mediating factors, loyalty, and satisfaction with educational services as drivers and consequences of customer experience management on value co-creation variables have positive and significant effects. https://ijnaa.semnan.ac.ir/article_9993.html This study aims for the global existence and blow-up of solutions for a class of nonlinear viscoelastic higher-order $p(x)$-Laplacian equations. First, we prove the global existence of solutions in the appropriate range of the variable exponents and next, by using different methods, we prove the blow-up of solutions with positive and negative initial energy. Our results are new, and it is the first time that taken into consideration, extending and improving the earlier results in the literature, such as (Bol. Soc. Mat. Mex.., 2023, https://doi.org/10.1007/s40590-023-00551-x). https://ijnaa.semnan.ac.ir/article_10000.html The modal parameters obtained from the first few vibration modes of structures have many applications. To identify these modal parameters in civil engineering structures, the output data of the structures is usually used. These data contain the structural response and some noise. The modal parameters are affected by noise in the output data. The present work has been done to assess the possibility and accuracy of identifying the modal parameters of beams in the presence of noise. To do this, the modal parameters of the different modes of single-span beams were obtained using output data with different signal-to-noise ratios. The acceleration signals were obtained by transient analysis, and then different powers of noise were generated and added to the signals. The modal parameters of the beams were obtained using Peak Picking, Frequency Domain Decomposition and Data-Driven Stochastic Subspace Identification output-only methods. Using signal-to-noise ratios of 13.98 db or greater, modal parameters were identified for all the considered modes. At a signal-to-noise ratio of -6.02 to 13.98 db (higher noise level), it was not possible to identify the modal parameters of the first mode of beams, but the parameters of the higher modes were identified with good accuracy. https://ijnaa.semnan.ac.ir/article_10004.html This article is devoted to illustrating the distinctive, exclusive, and unique functioning and management of the Azadi controller for automations. The system dynamics may vary, so a PID or many direct or indirect adaptive controllers were suggested for it. In all cases, the controller parameters must always be re-adjusted to overcome the plant oscillations or instabilities. These adjustments usually yield many undesirable plant responses. The Azadi controller does not need to be re-adjusted for stable plant control since the plant response is pre-determined through the controller's special shape, i.e. a hyperbolic function with a specific factor. In addition, this response is always at the optimum designed purpose, i.e. no oscillations or overshoots at all, with a pleasant and nice rise time. Furthermore, this hyperbolic function looks like the natural cell activities, which are expressed through the Goldman equation. This cell behaviour passes three distinguished stages as negative, positive, and then negative feedback, exactly the same approach as the Azadi controller does. Because the nature power and handling are independent of the input parameter deviations, or the plant dynamic varieties, and always sink at the optimum response, a great nature matching to the Azadi controller is realised. Nature always suggests the finest design approach without any vital challenges. Therefore, this nature matching suggests that the Azadi controller be the crucial controller design. The simulation plant outcomes support this great clue and impression. https://ijnaa.semnan.ac.ir/article_10011.html Among the most important quality factors of accounting information systems is the degree of meeting users' expectations from said systems, and accounting information systems play a significant role in providing information needed by various internal and external users. Accordingly, these systems' effectiveness depends on meeting stakeholders' expectations. and since the used accounting softwares, which are at the center of accounting information system components, have considerable differences in their structure, function, performance, and the degree of meeting users' information needs and expectations, therefore, the issue of knowing the characteristics of each of these softwares The software and the comparison and comparison of these software in meeting these expectations in the collection of companies and economic enterprises of the private sector of Zahedan city are in the focus of the goals of this research. For this purpose, the set of accounting information systems software used by the devices above were identified and listed, and in the second step, the measurement and evaluation indicators and the comparison and comparison criteria were identified, and then, from among this set of software, the ten software that are used the most have been selected and based on this set of criteria, the accounting information systems software of the subject of the study have been reviewed and ranked. https://ijnaa.semnan.ac.ir/article_10014.html The article explores the study of approximation controllability in a particular subset of differential inclusion systems that include non-instantaneous impulses in the Banach space X. By using non-linear alternatives for Kakutani mappings, semi-group theory, and fixed-point theorems. Our approach yields noteworthy conclusions. Furthermore, we provide a concrete example to clarify how the suggested theoretical framework might be used in practice. An investigation of the concept of approximation controllability is crucial for comprehending the dynamics of a system, especially in situations when attaining exact control is difficult. When we consider systems with impulses that do not happen instantly, we face complexity that requires advanced mathematical techniques for a comprehensive examination. Our study expands the theoretical comprehension of controllability in complex systems and provides valuable insights for both theoretical investigation and practical applications in control theory. https://ijnaa.semnan.ac.ir/article_10017.html Auditors and their clients often face situations in which professional standards allow for seemingly different judgments about accounting behaviour, and in such situations, auditors and their clients usually seek solutions to resolve their disputes. It is recognized that the quality of accounting information is a function of the outcome of the negotiation between the client’s management and the external auditor, as the negotiation can be considered as an effective element on the auditor’s judgment. The challenge the researchers face is that interactions between auditors and their clients usually take place behind closed doors and are not visible to outsiders. The lack of archival evidence makes negotiation research primarily a behavioural science, with a diverse set of tools and various contexts. Field research in auditing is an experience-based approach, in which professional auditors are asked to recall an accounting negotiation they experienced in practice and answer a set of questions related to that given incident. The studies conducted have paid less attention to modelling methods; therefore, what was discussed in this study is to provide a practical model to improve the negotiation strategy in the auditing process. In order to identify the indicators, a meta-synthesis approach was applied. By reviewing the available studies, 26 primary indicators have been extracted. Then, a questionnaire based on the fuzzy Delphi approach was designed and provided to the experts. The final sample consisted of 29 experts in the field of auditing who were selected using judgmental sampling and based on having at least ten years of experience and doctoral education. After implementing three fuzzy Delphi steps and reaching the consensus of the experts, the final number of 14 indicators was identified as the indicators of the auditor’s negotiation strategy framework and categorized into two groups: interactive negotiation strategy and competitive negotiation strategy. In order to prioritize the indicators, the fuzzy hierarchical analysis technique was used. According to the obtained results, among the elements of the interactive negotiation strategy, attempting to gain the trust of the other party, attempting to maintain relations in line with long-term achievements, and attempting to maintain the satisfaction of the other party are the most important strategies used. Among the elements of confrontational strategies, attempting to maintain to protect personal interests is the most important strategy. https://ijnaa.semnan.ac.ir/article_10056.html This paper deals with designing a sliding mode formation controller for a group of quadrotors in the presence of disturbances and uncertainties. In this approach, first-order, terminal, super-twisting, and nonsingular super-twisting terminal sliding mode controllers were developed and compared with each other. In the first-order controller, the phenomenon of chattering was observed in the control commands, which was solved by using the boundary layer method. Also, the results of the sensitivity analysis of the controllers showed that the nonsingular super-twisting terminal controller is less sensitive to the variation of the controller parameters, so this method was applied to control both the position and attitude of the flight formation of quadrotors. The formation strategy is based on a leader-follower approach. The leader tracks the prescribed reference trajectory, and the followers retain a constant distance from the leader. In addition, the proposed controllers are applied in the form of three missions to validate the formation controller results. In the first mission, the formation of three triangular quadrotors along the spiral path has been successfully attained. In the second task, the three quadrotors linearly track the S-shaped path. The third one is the same as the previous one, except that the number of quadrotors has increased to five. The results of the simulation showed that the convergence time and the overshoot/undershoot of the outputs are less than the other three methods in the nonsingular super-twisting terminal sliding mode controller. The simulation results for the mentioned missions for different paths, geometries, and the number of quadrotors indicate that the applied method has been successful in reducing the effects of disturbances and uncertainties, and the agents succeed in formation flight precisely. https://ijnaa.semnan.ac.ir/article_10062.html The purpose of this research was to investigate the net effect of working capital on the company's market value. The statistical population of the current research was the companies admitted to the Tehran Stock Exchange between 2011 and 2021, and the samples included 150 companies that have characteristics such as data availability, financial statements, etc. The analysis of corporate financial information was performed by Autoregressive Distributed Lag (ARDL) in the Eviews software environment. The result of the research showed that net working capital has a significant effect on the value of companies listed on the Tehran Stock Exchange. https://ijnaa.semnan.ac.ir/article_10069.html In this paper, we present a mathematical model based on the evolutionary game theory of the performance of banks, regulators and advisory committees on NPLs. This model can help banks control these loans in times of crisis so that they can make optimal decisions and identify and adjust the parameters affecting these decisions. This article is designed to provide guidelines for controlling non-performing loans (NPLs) during crises. Using evolutionary game theory, the game is presented between the bank, the regulators and the advisory committee to prevent the increase of this loan. The results show that by strengthening the presence of regulators and advisory committee and their effective supervision of the bank, it is possible to help control these loans in the context of the global crisis. In this paper, the parameters affecting NPLs using the evolutionarily stable strategy are shown. Also, by identifying and adjusting some of these parameters, suggestions for controlling these loans are presented. By controlling these types of loans in times of crisis, banks can invest in new activities and increase their growth and profitability. https://ijnaa.semnan.ac.ir/article_10074.html This study aimed to design an optimal financial model for import financing through the Sleeping partnership Sukuk via the DEMATEL method. This study employs a descriptive-analytical approach with causal (cause-and-effect) analysis and the Delphi method. A survey was conducted using a questionnaire comprising closed-ended questions and interviews with open-ended questions to collect qualitative data. The statistical population includes 30 experts in financial management from universities and educational institutions, final-year students, and financial managers in various organizations with more than ten years of work experience. According to the research findings, the dimensions of the optimal financial model for import financing through Sleeping partnership Sukuk include required financing volume, fixed or floating rate of the Sukuk, issuance costs, underwriter commitment, guarantor role and its nature, type, and nature of the asset underlying the Sukuk issuance, tradability in the secondary market, auditor’s role for the issuer, method of Sukuk offering, nature of the Sukuk in terms of ownership type, target market, application of proceeds by the issuer, convertibility of Sukuk, and the intermediary institution (issuer). https://ijnaa.semnan.ac.ir/article_10075.html In this paper, we describe multi-subspace-supercyclic operators and investigate them. We prove that any subspace-supercyclic operator and multi-supercyclic operator are multi-subspace-supercyclic. Also,  we prove that an operator is multi-subspace-supercyclic if and only if any powers of it are multi-subspace-supercyclic. Furthermore, we define a subspace-supercyclic $C_{0}$-semigroup. We state that as a $C_{0}$-semigroup that contains a multi-subspace-supercyclic operator, it is multi-subspace-supercyclic. https://ijnaa.semnan.ac.ir/article_10082.html Financial reports are the final product of the financial reporting process. The correct discovery and identification of factors affecting the quality of financial reporting standards from different groups’ perspectives can make financial reports important sources of reliable information for users. This study aims to present a conceptual model of causal and contextual factors affecting disclosure quality and rate in the framework of international financial reporting standards. This research is a developmental and applied study. The statistical population includes financial standards experts from the four main groups of accounting information producers, accounting information users, auditors, and researchers. Regarding the research purpose, the snowball sampling method was used, and semi-structured interviews were continued until theoretical saturation. Data analysis includes three stages: open, axial, and selective coding. According to the analysis results, a qualitative research model was designed, and six categories with 69 subcategories or concepts were identified. Next, we performed a quantitative study and collected information by distributing a questionnaire to 130 employees of the stock exchange organization. Then, structural equation modeling was used to estimate the relationships in the model. The evaluation model’s results showed that all the research hypotheses have a significance level of less than 0.05. Therefore, all the hypotheses were confirmed and accepted at a confidence level of 95%. https://ijnaa.semnan.ac.ir/article_10084.html In this study, we use certain mathematical tools to analyze the solutions of a system of fractional $q$-differential equation ${}^C\mathbb{D}_{q}^{\sigma_i} [\wp](\mathfrak{t}) = \mathfrak{w}_i( \mathfrak{t},  \wp(\mathfrak{t}), {}^C\mathbb{D}_{q}^{{}_i\nu_{j}} [\wp](\mathfrak{t}), \mathbb{I}_{q}^{{}_{i}\nu_j} [\wp] (\mathfrak{t}) )$, $i=~1$ whenever $\mathfrak{t} \in [0, \mathfrak{t}_0]$, and $i=2$ whenever $\mathfrak{t} \in [\mathfrak{t}_0, 1]$, for $j=1,2$, such as fixed point theorem of Krasnoselskii and Banach contraction principle, under simultaneous Dirichlet boundary conditions. Here, we use standard definitions of the Liouville-Caputo fractional type $q-$derivative and Riemann-Liouville $q-$integral. Some illustrative examples with numerical results are discussed, too. https://ijnaa.semnan.ac.ir/article_10089.html Decision-making regarding the method of transferring goods to the place of purchase or consumption is among the important decisions that marketing managers always face. The importance of the decisions made regarding the distribution channels is that the company has to stick to these decisions for a long time, because it takes several years to establish a distribution system, and it cannot be changed easily. This issue has caused most marketing managers to pay special attention to the effectiveness of perceived non-financial values. The purpose of this article is to investigate the effectiveness of each of the non-financial perceived values on commitment and loyalty between distribution channels and manufacturing companies. A mixed-methods approach is employed to conduct this research. The qualitative section included the identification and extraction of the most important components associated with each dimension of perceived non-financial values. In the quantitative section, an examination of the conceptual model of these factors was carried out with the two concepts of commitment and loyalty. The statistical population in the qualitative part was university professors, senior managers and experienced consultants in the field of production and distribution, and in the quantitative section, all distribution field activists were included in the distribution sector in the city of Qom. To analyze qualitative data, the content analysis method was used, and for measuring quantitative data obtained from the questionnaire, the structural equation modelling method was employed by using SPSS 26 and PLS 3 software. The findings obtained from the interview method showed that in total, there are 25 components in the form of three functional, emotional and social dimensions. The quantitative results also indicated a significant and positive relationship between the three dimensions of functional, emotional, and social performance with commitment and loyalty among distribution channels and manufacturing companies, and only the effect of some components on the aforementioned dimensions was not confirmed. https://ijnaa.semnan.ac.ir/article_10104.html Let $\Delta$ be a simplicial complex on vertex set $\{ x_{1}, \ldots, x_{n} \}$. It is shown that if $\Delta$ is a Cohen-Macaulay simplicial complex of codimension 2, then $\Delta$ is partitionable and Stanley's conjecture holds for $K[\Delta]$. As a consequence, we show that if $\Delta$ is a quasi-forest simplicial complex, then $\Delta^\vee$ is shellable. https://ijnaa.semnan.ac.ir/article_10107.html The main purpose of this study is to extract the most important factors for evaluating the performance of the Iranian banking system using the consensus approaches of experts and then to determine the causal relationship between them. The questionnaires were completed by 12 experts. Using the DEMATEL method, the effect of the identified factors on each other was investigated. The most important factors identified for evaluating the banking system are profitability, revenue, financial information systems, customer retention, and timely service. The contribution of this study is to determine the causal relationships between performance evaluation indicators in the Iranian banking system using the methodology proposed for both the financial and non-financial factors. https://ijnaa.semnan.ac.ir/article_10112.html The Leray-Lions operators attract much attention because they are flexible enough to be specified for different elliptic operators. The goal of this paper is to obtain the existence of at least three distinct weak solutions for a Leray-Lions problem of $r(x)$-Kirchhoff type and a nonexistence result in the exponent constant case. The technique is constructed on variational methods. https://ijnaa.semnan.ac.ir/article_10134.html Choosing the right strategies for the development of e-businesses, along with the development of new technologies and maintaining a competitive advantage, to simultaneously meet organizational expectations and customer expectations, is considered vital. Therefore, identifying and then ranking these strategies according to the rapid developments of the technology world is considered a very basic step in helping to manage this kind of activity. Therefore, in this study, using a descriptive-survey research method and the opinions of 10 food industry experts who had sufficient experience in this field, it were collected using the purposeful sampling method and then using integration of AHP and Topsis methods, the priority and rank of each of these strategies were determined. The final results of this survey showed that the strategies: of branding, marketing in social networks, competitive pricing, customer personalization and mobile optimization are the five priority strategies of e-businesses in the food and edible industries, according to the components They are a competitive advantage that can provide a basis for future studies on the competitiveness of electronic businesses in the food industry due to the comprehensiveness of the criteria and indicators. https://ijnaa.semnan.ac.ir/article_10138.html Let $R$ be a commutative Noetherian ring, and let $\mathfrak a$ be a proper ideal of $R$. Let $M$ be a non-zero finitely generated $R$-module with the finite projective dimension $p$, and let $N$ be a non-zero finitely generated $R$-module of dimension $d$. Assume that $c$ is the greatest non-negative integer with the property that $\operatorname{H}^i_{\mathfrak a}(M, N)$, the $i$-th generalized local cohomology module of $M, N$ with respect to $\mathfrak a$, is non-zero. It is known that $\operatorname{H}^i_{\mathfrak a}(M, N)$ is zero for all $i>p+d$ and the top generalized local cohomology $\operatorname{H}^{p+d}_{\mathfrak a}(M, N)$ is Artinian. In this paper, we study the vanishing and attached primes of $\operatorname{H}^{p+d}_{\mathfrak a}(M, N)$. Also, we prove that if $\operatorname{H}^{p+r}_{\mathfrak a}(M, R/\mathfrak p)=0$ for a fixed non-negative integer $r$ and for all $\mathfrak p$ in $\operatorname {supp}_R(N)$, then $\operatorname{H}^{p+s}_{\mathfrak a}(M, N)=0$ for all $s\geq r$ and so $c<p+r$. We deduce that if $p\leq c$, then$$c=p+\min\{t\in\mathbb N_0: \operatorname{H}^{p+t}_{\mathfrak a}(M, R/\mathfrak p)=0 \text{ for all } \mathfrak p\in\operatorname {supp}_R(N)\}-1.$$Also, we prove that, for each $i$ with $p\leq i\leq c$, there exists $\mathfrak p_i$ in $\operatorname{supp}_R(N)$ such that $\operatorname{H}^{i}_{\mathfrak a}(M, R/\mathfrak p_i)\neq 0$. https://ijnaa.semnan.ac.ir/article_10139.html Conservatism can reduce equity costs to the optimal level, and then, of course, increasing the level of conservatism will increase equity costs. Considering the existing (linear) relationships between conservatism and the cost of equity, it is important to know whether there is a non-linear relationship between these two components, and considering the impact of corporate governance on this type of relationship (in comparative terms), this issue was also investigated. In this regard, using a non-linear model, the existence of a uniform or U-shaped relationship between conservatism and the cost of equity was investigated. This research has been carried out in the framework of inductive-inductive arguments. In this research, library and field methods were used to collect information. The theoretical foundations and the research carried out were used as a library basis. The statistical population of this research includes all the companies listed on the Tehran Stock Exchange during the financial periods of 2013-2022. According to Cochran's formula, the number of samples used in this research has been obtained for an error of 0.085 (about 8.5%). According to research findings, there is a non-linear relationship between accounting conservatism and cost of equity. Therefore, it is obvious that the U relationship is the opposite meaning that if conservatism increases in a company, the cost of equity will increase first, and after a certain level of conservatism, an increase in conservatism will lead to a decrease in the cost of equity. Also, the quality of corporate governance affects the non-linear relationship between accounting conservatism and the cost of equity. For this purpose, 5 components of corporate governance, including independence of the board of directors, concentration of ownership, ownership of institutional shareholders, managerial ownership and ownership of real shareholders, were investigated, and the results showed that the quality of corporate governance has a significant effect on the non-linear relationship between accounting conservatism and the cost of equity. https://ijnaa.semnan.ac.ir/article_10142.html This work deals with a class of fractional Schrödinger-Maxwell systems related to the distributional Riesz fractional gradient. First, we introduce the latter operator and investigate its appropriate functional framework. Then, we pose the given problem in that space. Applying variational methods combined with the Symmetric Mountain Pass critical point Theorem, we obtain the existence of infinitely many nontrivial solutions in Bessel potential space. https://ijnaa.semnan.ac.ir/article_10150.html The purpose of this research is to present a continuous risk monitoring model in the banking sector utilising structural equations. It is a type of behavioural research, specifically exploring the interplay between analytical data concerning banking risks and the behaviour patterns of internal auditors. Smart PLS software was used for analysis. Employees working in all banks and credit, and financial institutions of the private and public sectors have been considered as the statistical population research. A questionnaire, focusing on risk aspects in the banking industry, was developed in collaboration with ten experts. The most important assessment criterion used to evaluate the structural model is the coefficient of determination. which shows the amount of prediction of the model. A model is suitable when it predicts the indicators of latent endogenous variables. The general model includes both the measurement and structural model parts, and by confirming its fit, the fit check in a model is complete. The results of the research indicate that there is a positive and significant relationship between market risk and its components (stock risk, exchange rate risk, and securities risk). Similarly, there is a positive and significant relationship between credit risk and its components (centralised facility risk and facility applicant risk. While market and credit risks are well-recognised, operational risk is still unclear for managers. Unlike market and credit risks that exist in specific areas of business, operational risk is a part of all business processes. Additionally, there is a positive and significant relationship between the liquidity risk and its components (the risk of not performing the crisis test, non-commitment of liquidity coverage and other risks). https://ijnaa.semnan.ac.ir/article_10155.html This paper aims to establish stability for a system of Euler-Lagrange quadratic functional equations by applying the so-called direct (Hyers) method and a fixed point technique in the setting of fuzzy normed spaces.  Comparing the results obtained by the mentioned ways, we find that the fixed point tool not only needs a less conditions for the proofs but also gives us a more exact approximation of approximately Euler-Lagrange-type quadratic mappings in comparison to the direct approach. https://ijnaa.semnan.ac.ir/article_10165.html Today, the speed of technological innovations has caused the formation of social changes and the emergence of leisure time as one of the basic needs of humans. This has led to the development of the tourism industry, tourism and finally the effort to determine tourism destinations on local, national and international scales. Considering the diversity and natural and cultural richness as well as the existence of important potentials and climate diversity in the country of Iran, the need to determine the appropriate strategy for ecotourism of this ancient land and use the economic, social and cultural capacities of this industry in the new order of the global economy, despite It has made oil and gas revenues very vital. Therefore, in this study, using a descriptive-analytical method and using the SOWT analysis approach, the most appropriate strategy for Iran's ecotourism was identified and formulated according to the opinions of 16 experienced experts in this industry in Iran. The results of this study showed that the most appropriate strategy for Iran's eco-tourism is a competitive-aggressive strategy, during which important strategies such as: using climatic diversity and natural attractions to attract eco-tourists; Using Iran's strategic location to attract tourists; use of young and trained workforce; The use of the opportunities created by the Arab spring and finally the use of new technologies should be implemented in order to serve Iran's economic development as a completely clean industry. https://ijnaa.semnan.ac.ir/article_10168.html ‎In this paper we deal with the multiplicity of solutions for the following Kirchhoff-type problem with Navier-boundary conditions‎‎\begin{equation*}‎‎\begin{gathered}‎‎\mathcal{K} \Big (\int_{\Lambda}\frac{1}{l(\chi)}|\Delta \varphi|^{l(\chi)}d\chi\Big) \Delta (|\Delta \varphi|^{l(\chi)-2}\Delta \varphi)=\theta |\varphi|^{r(\chi)-2}\varphi‎ +‎\eta |\varphi|^{t(\chi)-2}\varphi \quad \text{in } \Lambda,\\‎‎\varphi =\Delta \varphi =0 \quad \text{on } \partial\Lambda‎.‎\end{gathered}‎‎\end{equation*}‎‎where $\Lambda$ is a bounded domain in $\mathbb{R}^{N}$ and its boundary $\partial \Lambda$, is smooth ‎, ‎and $\mathcal{K} $ is a continuous Kirchhoff-type function‎, ‎$l(\chi),r(\chi)$ and $t(\chi)$ are continuous functions on $\overline{\Lambda}$‎, ‎and $\theta$ and $\eta$ are parameters‎. ‎We investigate multiple solutions for this equation by using the variational methods‎. https://ijnaa.semnan.ac.ir/article_10172.html Good governance is a new theory in the world because every organization needs it to achieve success. Despite the introduction of different characteristics to realize good governance, there is no consensus on these characteristics. Therefore, in this study, the development and validation of the model for improving good governance in public administration is the main goal. This study is qualitative-quantitative and inductive in terms of execution method and cross-sectional in terms of time. The statistical population of the qualitative section is made up of 13 people who know public administration, governance and system approach, and who were selected purposefully. The statistical population of the quantitative part of the study includes officials and senior managers of government organizations in Tehran province, and according to their willingness to cooperate, a sample of 384 people was estimated by adopting the available sampling method. The method of data collection for the theoretical and background foundations was of the library type and related to phishing tools. The method of data collection was a survey and interview, and finally, the proposed model was fitted with the PLS structural equation method. Based on the obtained results, it can be said that causal factors (management skills, unity of direction and common goals and organizational culture), background factors (supervision and control, organizational rules, knowledge management and sustainable development) and intervening factors (Human resources, weakening factors and clarification) affect improving good governance in government organizations with a systemic approach. An issue that will follow the strategies of organizational justice, economic reforms, political and legal reforms, as well as the consequences of people's trust, organizational health, reducing economic problems, and increasing organizational efficiency and transparency. https://ijnaa.semnan.ac.ir/article_10173.html Bessel functions arise in the solution of many physical and mathematical problems. This, with some other special functions, has recently gained increased importance in the study of geometric function theory. The aim of this paper is to establish some geometric properties such as coefficient inequalities, characterization properties and convolution properties for the new subclasses $Q_n(\lambda,\alpha,\beta,\mu,t)$, $P_n(\lambda,\alpha,\beta,\mu,t)$ and $P^*_n(\lambda,\alpha,\beta,\mu,t)$ of univalent functions defined by Opoola Differential Operator in collaboration with generalized Bessel functions. https://ijnaa.semnan.ac.ir/article_10178.html The isomorphism of graphs is one of the main themes of graph theory. This study aims to investigate the dialectical language used by teachers when teaching the concept of graph isomorphism. In the study, using the qualitative research method, instructional videos of 4 courses on teaching the concept of graph isomorphism were viewed by two educators and interviews were conducted with both educators after teaching the concept. After the content analysis, the conceptual metaphors used by the educators in the interview and class were identified and categorized into four main categories: Sameness, Mapping, Sameness/Mapping and Formal Definition. The research results showed that both educators paid more attention to sameness metaphors in the classroom setting and to the metaphors of mapping and formal definition metaphors in the interview setting. https://ijnaa.semnan.ac.ir/article_10185.html This paper introduces the optimization of path control and accuracy enhancement of industrial robots using the Differential Evolution (DE) algorithm. DE, known for its simplicity and adaptability, efficiently minimizes path deviation, energy consumption, and accuracy errors, outperforming traditional methods like PID and MPC. Using a two-degree-of-freedom articulated robot model, the DE algorithm demonstrated superior performance in reducing time and energy costs while improving accuracy in complex environments. The results highlight DE’s potential for precision-critical tasks such as assembly and welding, offering a robust and flexible alternative for industrial applications. Future research will focus on extending DE’s capabilities to more complex robotic systems and refining its parameter tuning for enhanced performance in diverse operational settings. https://ijnaa.semnan.ac.ir/article_10194.html Data clustering is a pivotal technique in data mining, essential for organizing data into meaningful groups across diverse domains such as engineering, medicine, and biology. This study introduces a Biogeography-based Optimization (BBO) algorithm to optimize data partitioning by effectively navigating the solution space towards optimal cluster configurations. The algorithm leverages migration and mutation mechanisms inspired by natural biogeography to enhance clustering accuracy. The proposed method is evaluated using various datasets of different scales and complexities, and its performance is benchmarked against conventional clustering algorithms, including K-means, Genetic Algorithm (GA), Simulated Annealing (SA), Ant Colony Optimization (ACO), and Particle Swarm Optimization (PSO). Comprehensive comparative analyses demonstrate that BBO not only achieves superior clustering accuracy but also exhibits robustness in handling diverse data distributions, underscoring its potential as a valuable tool in data clustering applications. https://ijnaa.semnan.ac.ir/article_10196.html The purpose of this paper is to present some fixed point results in spaces endowed with a vector-valued $ F$-metric. The results are extensions or generalizations of results proved by Perov \cite{Perov}. To show the usability of our results, we present two examples. https://ijnaa.semnan.ac.ir/article_10200.html This study aims to present a capital asset pricing model based on Tobin's minimum rate of return in the Iranian stock market. In research conducted in Iran, the bank deposit interest rate has been used as the risk-free interest rate to estimate the capital asset pricing model. Because this rate is determined arbitrarily in Iran, it is not an appropriate estimate of the macroeconomic, social, and political realities of society, and it is not considered a complete index for determining returns in the stock market. Therefore, in this study, Tobin's minimum rate of return has been used instead of the bank deposit interest rate to express the economic, social, and political reality of society. In this regard, information on 32 companies listed on the Tehran Stock Exchange, which were selected through multi-stage sampling, has been collected from 2006 to 2010, and with the panel data model, the monthly returns of the sample companies have been calculated and used as the basis for the tests. The results of the tests showed that the capital asset pricing model based on Tobin's minimum rate of return, compared to the CAPM method in different cases, has a more appropriate explanation of the stock return rate and the estimation of systematic risk in the Iranian stock market. https://ijnaa.semnan.ac.ir/article_10226.html For a locally compact group \(G\), let \(L_0^\infty(G)\) be the Banach space of all essentially bounded measurable functions on \(G\) vanishing at infinity. Here, we deal with a derivation problem for the Banach algebra \(L_0^\infty(G)^*\) equipped with a multiplication of Arens type. We first show that the Singer-Wermer conjecture for \(L_0^\infty(G)^*\) is valid only in the case where $G$ is abelian. Also, we characterize various cohomological properties for \(L_0^\infty(G)^*\) according to algebraic and topological properties of \(G\); in particular, we obtain diverse properties of \(G\) in terms of these notions based on derivations of \(L_0^\infty(G)^*\). https://ijnaa.semnan.ac.ir/article_10231.html This study presents a methodology for investigating the thermal properties and energy efficiency improvements offered by nanofluids when used in building materials. The research focuses on nanofluids containing Silica (SiO2), Alumina (Al2O3), and Carbon Nanotubes (CNTs) dispersed in a water/ethylene glycol base fluid. The nanofluids were synthesized using the two-step method, ensuring stable dispersion through ultrasonic agitation and surfactants. An experimental setup, including a liquid-to-air heat exchanger, temperature sensors, and flow meters, was utilized to measure the thermal performance of the nanofluids. Computational models incorporating formulas for effective density, specific heat capacity, and thermal conductivity were developed to predict thermal performance and validated against experimental results. The findings indicate significant improvements in thermal conductivity and heat transfer efficiency, demonstrating the potential of nanofluids to enhance energy efficiency in HVAC systems and building materials. This study underscores the importance of ongoing research and innovation in nanotechnology to overcome challenges related to stability and production costs, paving the way for the broader adoption of nanofluids in sustainable construction practices. https://ijnaa.semnan.ac.ir/article_10243.html In this paper, we are interested in finding regions of some quaternionic polynomials with restricted coefficients. We relax the hypothesis and put less restrictive conditions on the coefficients of the quaternionic polynomial, and thereby generalize some known results by virtue of a maximum modulus theorem. The obtained results for the class of quaternionic polynomials generalize some recently proved results about the distribution of zeros of polynomials. https://ijnaa.semnan.ac.ir/article_10247.html The current research was conducted with the aim of presenting the financial behavior pattern of accounting department employees of non-governmental public institutions based on data analytical skills. The statistical population of the current research was all employees of the accounting department of the Islamic Revolution Housing Foundation, which was determined by the Cochran formula to have a sample size of 294.  The information collected by questionnaires was analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The findings show that data analytical skills have a significant effect on the accountability of accounting department employees of non-governmental public institutions. Data analytical skills have a positive and significant effect on the participation of accounting department employees of non-governmental public institutions. Data analytical skills have a significant impact on compliance with the principles of corporate governance of accounting department employees of non-governmental public institutions. Analytical data skills have a positive and significant effect on compliance with the law of accounting department employees of non-governmental public institutions. Data analytical skills have a positive and significant effect on participation in other departments by accounting department employees of non-governmental public institutions. Data analytical skills have a positive and significant effect on the structuralism of accounting department employees of non-governmental public institutions. Data analytical skills have a positive and significant effect on the reporting quality of accounting department employees of non-governmental public institutions. Data analytical skills have a positive and significant impact on budgeting and budgetary expectations of accounting department employees of non-governmental public institutions. Finally, the results of the main hypothesis showed that data analytical skills have a positive and significant effect on the financial behavior of accounting department employees of non-governmental public institutions. https://ijnaa.semnan.ac.ir/article_10249.html Given $p, q \in \mathbb{R}$. The purpose of this paper is to discuss inequalities related to $p$-angular and $q$-angular distances for operators. We present some inequalities for absolute value operators which are generalization of inequalities studied by Zou et al. The equality conditions are also investigated. https://ijnaa.semnan.ac.ir/article_10261.html The present study aims to explain the role of banks' market power in creating liquidity during periods of economic boom and recession. The case study in this research includes commercial and specialized banks in Iran for the period from 2011 to 2021. In order to examine the research hypotheses based on the multiple regression method in the EViews 10 software, after checking the stationarity of the data and the assumptions of the regression model, the data analysis was conducted. The Lerner index was used to measure the market power of banks as the independent variable of the research, while the inverse ratio of sustainable net financing based on Basel III liquidity requirements was used to measure the dependent variable of the research, which is liquidity creation. The economic boom and recession variable was also considered as a moderating variable in the present study. The results showed that bank market power has a positive and significant effect on the creation of bank liquidity at the 99% confidence level, and the impact of economic boom and recession on liquidity creation in banks is significant at the 90% confidence level. Therefore, changes in economic boom and recession affect the liquidity creation of banks. Economic boom and recession also have a significant impact on the relationship between bank market power and liquidity creation in banks, at the 95% confidence level. This suggests that changes in economic conditions can impact the effect of bank market power on liquidity creation within banks. https://ijnaa.semnan.ac.ir/article_10263.html Our objective in this paper is to introduce a newly constructed subclass of univalent functions. The Gegenbauer Polynomials are very successful in the theory of polynomials because they extend many polynomials, such as Legendre, Chebyshev polynomials, etc. Also, the Babolala operator for a fixed real number is used. Furthermore, by applying the convolution structures and subordination property, the new subclass is obtaind. For this new subclass, first, the share coefficient bounds are determined. These coefficient estimates are very important to obtain the geometric properties. So after that, we obtain the radii of starlikeness, convexity and close-to-convexity. Also, under some restrictions on parameters, we show that the newly defined subclass has a convolution-preserving property. Finally, the convexity of this subclass is pointed out. Our objective in this paper is to introduce a newly constructed subclass of univalent functions. The Gegenbauer Polynomials are very successful in the theory of polynomials because they extend many polynomials, such as Legendre, Chebyshev polynomials, etc. Also, the Babolala operator for a fixed real number is used. Furthermore, by applying the convolution structures and subordination property, the new subclass is obtaind. For this new subclass, first, the share coefficient bounds are determined. These coefficient estimates are very important to obtain the geometric properties. So after that, we obtain the radii of starlikeness, convexity and close-to-convexity. Also, under some restrictions on parameters, we show that the newly defined subclass has a convolution-preserving property. Finally, the convexity of this subclass is pointed out. https://ijnaa.semnan.ac.ir/article_10264.html The aim of the current research was to provide strategies for the supply chain management of mobile phone value-added services. Therefore, in terms of the goal, this research was apart from developmental research and in terms of the method of collecting findings, it was apart from mixed (qualitative-quantitative) research. The data base method was used in the qualitative part, and the structural equation modeling method was used in the quantitative part. The statistical population in the qualitative section included university professors, managers and heads of the Ministry of Communications, and in the quantitative section included experts and managers of the Ministry of Communications. In the qualitative section, 15 people were selected as a sample using the purposeful snowball sampling method, and a semi-structured interview was conducted with them, and it went to the stage of theoretical saturation, and in the quantitative section, 280 people were selected by random sampling. The tool for collecting findings was a semi-structured interview in the qualitative part and a researcher-made questionnaire in the quantitative part. Validation of the research tool was calculated in the qualitative part with the criteria of Lincoln and Guba [13] and in the quantitative part with confirmatory factor analysis and Cronbach's alpha test. Data analysis was done in the qualitative part with Strauss and Corbin's three-step coding method [21] in the Maxqda software environment and in the quantitative part with structural equation modeling in the SmartPLS software. Based on the findings of the research in the qualitative part, 328 open codes, 26 core codes and 10 selective codes including agility and flexibility, customer orientation, innovation and creativity, risk management, cooperation with strategic suppliers, environmental and market analysis, use of information technology, Development of flexibility, development of sustainability and social and improvement of logistics processes were identified for the supply chain management strategies of mobile value added services. The findings of the quantitative section showed that all the identified components and strategies were able to predict the main structure well, and the fit rate of the model was calculated as 0.663. According to these findings, it is suggested that telecommunications and mobile phone companies use these identified strategies for supply chain management. https://ijnaa.semnan.ac.ir/article_10273.html This research is dedicated to establishing the existence and uniqueness of solutions for a Caputo-Fabrizino fractional differential system. Additionally, it explores the Hyers-Ulam-Rassias and Hyers-Ulam-Mittag-Leffler stability of these solutions. This study utilizes the alternative fixed point theorem as a fundamental tool in its analysis. In recent papers, authors used the Schauder fixed point theorem and the Laplace transform to prove the stability of Caputo-Fabrizio equations, but we use the alternative fixed point theorem to prove the stability of these equations. https://ijnaa.semnan.ac.ir/article_10276.html Today, with the rapid growth of Internet-based service delivery services, the realization of numerous applications, including mobile mass surveillance, has become possible. In mobile crowd sensing, equipment located at the edges of the network can be used to provide computing services, storage and execution of functions that have time priorities. Despite the many studies that have been done in the past on the application of the mobile crowd sensing approach, the management of handling heterogeneous requests by considering the quality of service has not been comprehensively investigated yet. Therefore, the main goal of this paper is to provide an approach to allocate heterogeneous tasks in the form of implementing mobile crowd sensing in such a way that both the period for the completion of the activity is reduced and the quality of coverage and service level are observed at an optimal level. Since the participating groups in such an approach have conflicts of interest, therefore, the Stackelberg inverse game theory has been used as a tool to manage the level of user participation and consider the benefit of all players. One of the features of this game model is the possibility of implementing it without having complete information about all players. In order to reach the equilibrium point of the game, the optimal strategy of the applicants is determined by using the deep reinforcement learning algorithm, because this method can be useful in finding the appropriate proposed strategy by using the history of interactions. One of the important challenges when applying learning algorithms is the lack of stability during the execution of the learning process. In this regard, an approximate policy has been used to approximate the values of the reward function, which prevents divergence during the implementation of the learning process. Another important challenge is knowing the density of user participation in mobile mass monitoring programs. The higher the number of monitoring nodes in an area, the better the coverage quality can be. For this purpose, the fuzzy system has been used, which can estimate the level of participation density by having the time range of users' presence in the study area and the level of geographic density. In this paper, three characteristics of activity completion time frame, service quality and coverage level have been evaluated. According to the obtained results, the use of such an approach increases the coverage level by more than 17\% compared to the average of common methods. https://ijnaa.semnan.ac.ir/article_10282.html  In this research, the (Box-Jenkins) methodology and artificial neural networks in predicting theoretical and practical levels were identified and clarified by constructing time series models and artificial networks to predict the mortality rate of Iraq and the data represented by the mortality rate for the time period (1980-2028). It was obtained from the Central Statistical  Organization where the data were analyzed using time series according to the Box-Jenkins method and artificial neural networks using the program (Eviws.v9, SPSS, Zaitun.TS) and the most important conclusions and recommendations were reached, the most important of which proved the time series model using residues and values The ARMA model has its advantage over the neural network model for predicting Iraqi mortality. So we recommend using this form. https://ijnaa.semnan.ac.ir/article_10284.html In this research, the relationship between transformational leadership style, human resource strategy, and organizational strategy was evaluated using structural equations. For this purpose, the general veterinary department of Semnan Province was selected as the research community and the research samples were selected from this community. Three questionnaires were used to collect information in this research. First, the transformational leadership questionnaire [3] by Bass and Avolio used 20 items, the second questionnaire by Schneider, Barso [33], used 7 items and the third questionnaire made by the researcher of strategic human resources management with 43 items. The validity of the questionnaires used in this study was confirmed by experts, and Cronbach's alpha coefficient was used to confirm the reliability of the questionnaires. Also, the structural equation method and SPSS and LISREL software were used for data analysis. Based on the results obtained from the research, the strategy of organizations is affected by the internal dimension of human resource management strategy, with a coefficient of (0.34) and with a coefficient of (0.29) affected by the environmental dimension of human resource management strategy. The internal dimension of human resource management strategy receives the greatest impact from the variables of ideal influence (with a coefficient of 0.43) and individual consideration (with a coefficient of 0.34). Also, the environmental dimension of the human resources management strategy also receives the greatest impact from the variables of ideal influence (with a coefficient of 0.31) and inspirational motivation (with a coefficient of 0.28). https://ijnaa.semnan.ac.ir/article_10297.html In this paper, we study the influence of the ``normal family" concept on the meromorphic functions $\xi_{1}(z)$ and $\xi_{2}(z)$ and the behavior of two nonlinear differential polynomials with a shared polynomial of a specific degree. Our investigation leads to uniqueness results for $\mathcal{P}(\xi_{1}(z))\mathcal{L}^{m}(\xi_{1}(z))$ and $\mathcal{P}(\xi_{2}(z))\mathcal{L}^{m}(\xi_{2}(z))$ under these circumstances. In addition, the results generalize and extend the findings of Cao and Zhang. https://ijnaa.semnan.ac.ir/article_10307.html Increasing the quality of profit can have significant economic consequences, including enhanced investment efficiency. Although strong and stable theories support this relationship, there is very little empirical evidence for this claim. By increasing reporting and the quality of information provided, companies can bring their investments closer to the efficiency limit. This research aims to investigate whether the relationship between debt and profit quality exhibits a nonlinear relationship. If this relationship is non-linear, is the relationship related to long-term or short-term debts? This research has been carried out in the framework of inductive-inductive arguments. In this research, library and field methods were used to collect information. The theoretical bases and research carried out were used as a library basis. The statistical population of this research includes all the companies listed on the Tehran Stock Exchange during the financial periods of 2013-2022. According to the systematic elimination method, 217 final samples were selected. According to research findings, there is a positive relationship between low levels of debt and profit quality, but for higher levels of debt, the relationship is negative. This suggests that at high levels of debt, it is preferable to reduce the quality of profits so that they do not suffer losses due to breach of contracts. Also, according to the McNichols model, the results show a statistically significant relationship between the volume of debts and the quality of profits, and the first hypothesis is confirmed. Also, because the probability value of the total debts and the square of the total debts variables is more than 0.05. The quality of profit has a significant and non-linear effect on the volume of short-term debt in companies listed on the Tehran Stock Exchange. That is, no U-shaped or inverted U-shaped effect has been seen in this relationship; the relationship between the quality of profit and the amount of short-term debt is not a direct linear relationship, so that an increase (decrease) in ownership will not change the amount of short-term debt. Also, there is a significant and positive relationship between accounting profit management and short-term debt maturity. In fact, managers have a greater incentive to manage earnings by using short-term debt. This result is consistent with the debt contract hypothesis and financial helplessness theory. Therefore, according to the McNichols model, the non-linear relationship between the volume of debts and the quality of profit is also related to short-term debts and not only long-term debts. In this way, based on this model, the second hypothesis is rejected. https://ijnaa.semnan.ac.ir/article_10315.html This research paper focuses on the load-bearing capacity of strip footings constructed on Geocell-reinforced sand slopes. The study included various experiments and numerical simulations to investigate the behavior of Geocell reinforcement when subjected to bending loads. The results indicated that when the height of the Geocell increased, the deep beam behavior was more pronounced, which suggests that the Geocell layer can act effectively as a deep beam. Additionally, the study revealed that when eccentric loading is applied to foundations near the sand slope crest, it decreases the footing's initial bearing capacity. When altering the geometry of a sand slope is not feasible and modifying the geotechnical properties of the soil is either impractical or expensive, the implementation of appropriate soil reinforcement can prove to be beneficial. Lastly, the findings of the study suggest that an increase in the number of Geocells can bring the foundation's load-bearing capacity closer to the loading capacity of a foundation on horizontal ground. https://ijnaa.semnan.ac.ir/article_10323.html In this paper, using variational methods and critical point theory, we prove the existence of multiple solutions for a class of second order differential equations with nonlinear derivative dependence involving a positive parameter. Some recent results are extended and improved. Some examples are presented to demonstrate the application of our main results. https://ijnaa.semnan.ac.ir/article_10332.html The performance of healthcare centers is a multifaceted and complex phenomenon that requires meeting the expectations and satisfying various key stakeholders at different levels of these service organisations. The main objective of this paper is to present a ranking model for social security healthcare centers using a multi-level performance evaluation. This applied research has a mixed approach. The data collection tools are library studies and questionnaires, and the data were analysed using a one-sample t-test and exploratory factor analysis. The multi-level performance evaluation model for social security hospitals was reviewed through a questionnaire survey, and the themes of individual, group, and organizational levels were identified, which examine various aspects of individual and organizational performance. Simultaneous attention to the performance of employees, organizational units, and the entire organization in the performance evaluation of healthcare centers can lead to a more comprehensive understanding. It can help rank and improve the effectiveness of performance improvement programs. The findings of this research can be used as a model for other healthcare centers. https://ijnaa.semnan.ac.ir/article_10333.html Modelling complex systems where connections are transient requires a departure from static graph theory. This paper proposes a comprehensive mathematical framework for {Temporal Graphs}, extending classical concepts to capture dynamic interactions and causality. We identify fundamental limitations in static representations, specifically the "Path Existence Fallacy" and "Flow Indistinguishability." To resolve these, we introduce the novel concept of {$(f, g)$-homomorphism}, a structural mapping $f$ coupled with a temporal mapping $g$, which allows for the modelling of time dilation, contraction, and reversal within network flows. Furthermore, we define hierarchical temporal graphs (HTGs) for multi-scale analysis. Finally, we present a rigorous list of open problems in pure mathematics—ranging from temporal fixed point theory to persistent homology—and future applications in quantum computing and blockchain dynamics. https://ijnaa.semnan.ac.ir/article_10338.html The phenomenon of population ageing and non-compliance with the existing laws of the social security pension fund is a great threat to the financial stability and existence of this fund, which indicates the need to correct it even more. This research aims to present the optimal strategy of parametric reforms in the form of different hypothetical scenarios for the reforms of contribution rate, retirement age, and replacement rate reduction in the framework of automatic balancing mechanisms. The data analysis and collection are based on the optimization results of the non-linear model in the MATLAB software environment using ultra-heuristic algorithms of crystal structure and particle swarm. The findings of the research indicate that restoring the stability of the fund in the future 20-year horizon requires a gradual increase of 9 years in the effective retirement age. But this process can be combined with a policy of increasing the contribution rate by 9% or reducing the replacement rate, only requiring an increase of 5 years in the retirement age. Therefore, adopting the policy of reducing the replacement rate and gradually increasing the contribution rate, along with increasing the retirement age, will reduce the trend of increasing the retirement age in order to maintain the stability of the fund. https://ijnaa.semnan.ac.ir/article_10345.html In this paper, we develop and apply the extrapolation method to a large class of nonlinear systems of Volterra integral equations. These systems arise in many physical and medical phenomena models, such as plasma and diseases, which can be investigated through mathematical models. The solutions of such systems require to be obtained on a long independent variable interval. We show that for such kernels, this method converges on a long interval. We apply the method on the unit interval $[0,1]$ and obtain the solution through $[0,1]$. Then, we apply the method on $[1,2]$, and use the solution on $[0,1]$ as the lag term; hence, we obtain the solution on $[0,2]$. We continue this procedure on $[0,n]$, for some positive integer $n$. We show that in the presented kernel, the error on $[0,n]$ is not propagated to $[n,n+1]$. Hence, we can use the proposed method on a long interval and also for stiff problems. We give a total algorithm for the proposed method and then establish a convergence analysis for it. As we shall see in the last example, the method is a powerful technique for stiff problems. Finally, we show the applicability and accuracy of the method in some sample problems. https://ijnaa.semnan.ac.ir/article_10352.html This research aims to optimise portfolio selection using the Fuzzy Analytic Hierarchy Process (FAHP). This research employs both objective and descriptive analysis in data collection and processing. The assessment models of strategic programs such as the FAHP, are utilized to conduct this research. The studied population consists of all companies listed on the the Tehran Stock Exchange from 2018 to 2023, and 7 companies are considered as the sample. The descriptive statistics including the demographic data of statistical samples such as the tables of frequency distribution, descriptive diagrams, etc, are utilized for data analysis in this research, and also the inferential statistics by FAHP are used for weighting the options. According to the results, the prioritization of portfolio selection criteria is as follows: Expected return, liquidity and risk criterion. Furthermore, the prioritization of studied listed companies is as follows: Esfahan's Mobarakeh Steel Company, Pipe and Machine Manufacturing Company of Iran, Borujerd Textile Company, Rolling Mill \& Steel Production Co., IRAN Merinos Co., Sadid Industrial Group, and Tous Wool Weaving Co. https://ijnaa.semnan.ac.ir/article_10355.html In this paper, new concepts of geodesic exponentially preinvex and invex functions on Riemannian manifolds are introduced. Additionally, some properties of these functions are investigated. The class of generalized geodesic exponentially preinvex and invex functions is presented. Optimality results are then proved for an optimization problem involving geodesic exponentially invex functions. https://ijnaa.semnan.ac.ir/article_10363.html This study aims to simulate an adaptive Neuro-Fuzzy inference system model of innovation labs, which is a model to predict the level of digitization of the innovation process in knowledge-based companies. The results of 188 indicators were distributed among 18 experts in this field in the form of a 5-point Likert questionnaire and a two-round Delphi method. The result of the work was 5 components as input to the model, which were sent in the form of a questionnaire to 230 knowledge-based companies in Pardis Technology Park, of which 198 companies completed and resubmitted. From this number of samples, 150 data points were isolated for training data and 48 data as model testing based on a random function. In the last phase, i.e. modelling, the adaptive fuzzy-neural inference method was used for the model. The network separation method or the lookup table (PG) in MATLAB 2023 software was used to evaluate the performance of the model using the root mean square error (RMSE) and relative error(E). This research was able to present the design model of a smart innovation lab with a very low error. As a result, it was able to achieve effective indicators in the degree of digitalization of the innovation process. https://ijnaa.semnan.ac.ir/article_10372.html The extended fractional Korteweg–de Vries (K-dV) equation is examined in this paper through the Jacobi elliptic method. This approach is a powerful technique capable of generating multiple forms of solutions, making it highly useful for representing various types of wave behaviors. The graphical interpretations clearly illustrate the dynamics of the obtained solutions. To the best of our knowledge, this work is the first to provide exact analytical solutions for the fractional K-dV equation, and the findings hold significant theoretical and practical value in areas such as optical signal transmission, plasma wave dynamics, and ocean wave propagation. https://ijnaa.semnan.ac.ir/article_10375.html The present study has analyzed and presented the model of factors influencing the creation of political communication in banks with financial constraints. For this purpose; The information of 12 banks accepted in the Tehran Stock Exchange for ten years (from the beginning of 2014 to the end of 2023), research variables were calculated, and necessary statistical tests were done. The current research method is descriptive-correlation, and its design is experimental and uses a post-event approach to test research hypotheses. Multivariable linear regression was used, which was investigated and tested using statistical and econometric methods. Hypotheses have been discussed. Research findings indicated that in banks with financial restrictions, the size of the board of directors hurts creating political connections in banks with financial constraints; The independence of the board of directors harms creating political connections and in banks with financial restrictions; and the dual role of the CEO hurts creating political connections. https://ijnaa.semnan.ac.ir/article_10380.html In this research work, we define a tetranacci function $\zeta: \mathbb{R}\to \mathbb{R}$  satisfying$$\zeta(4+\omega) = \zeta (3+\omega) + \zeta (2+\omega)+ \zeta (1+\omega)+ \zeta (\omega),$$for all $\omega \in \mathbb{R}$.  We apply induction technique to obtain useful results for tetranacci functions with tetranacci numbers and also prove that $\lim \limits_{\omega \rightarrow \infty} \frac{\zeta(\omega+1)}{\zeta(\omega)} = \delta >1$, where $\delta$  is one of the zeros of the equation $\omega^{4} - \omega^{3} - \omega^{2} - \omega -1 = 0$. https://ijnaa.semnan.ac.ir/article_10386.html Energy consumption in buildings is predominantly attributed to heating and cooling of enclosed spaces. To address this, a concrete facade system enhanced with additives in ultra-high efficiency concrete has been proposed to potentially lower building energy usage. This study investigates the impact of incorporating air bubbles into concrete on its compressive and thermal properties. A total of 30 samples were tested: 15 for compressive strength and 15 for thermal performance. The test results were utilized to simulate energy consumption in two chambers, each measuring $2\times 2$ meters with a height of 2.5 meters, using concrete walls with varying thermal conductivity coefficients via DesignBuilder software. Multiple scenarios were analyzed to assess building energy performance. The numerical modeling results indicated a positive outcome, with a 30% reduction in energy consumption associated with conventional concrete walls. These findings suggest that advancements in facade systems, including the use of exposed concrete panels or alternative materials, could significantly reduce energy use, fuel consumption, and overall economic costs in large-scale construction. https://ijnaa.semnan.ac.ir/article_10391.html Currently, given the heavy traffic and chaotic transportation situation in the metropolitan area of Tehran, it's necessary to improve the moral intelligence of employees. This enhancement aims to increase employee productivity in delivering transportation services. One of the prominent characteristics of modern managers is their ability to foster ethics and elevate moral intelligence among employees. The present research was carried out with the aim of providing a model for improving the moral intelligence of the employees of the Transportation and Traffic Organization of Tehran Municipality. The present research is a combination and a mixed-method study. The participants, in the qualitative section conducted through the Delphi method, included 22 experts in the field until reaching theoretical saturation. In the quantitative section, employees of the headquarters of the Transportation and Traffic Organization of Tehran Municipality were involved, totalling 86 individuals. Using Cochran's formula and the convenience sampling method, 82 individuals were selected as the sample members. The validity of the qualitative section was confirmed through face and content validity, and reliability was validated by comparing it with the raw data. In the quantitative section, a Likert scale questionnaire was designed, and the content validity was obtained by the CVR index of 0.68. The reliability of the questionnaire was calculated by Cronbach's alpha equal to 0.97, which confirmed the validity and reliability of the questionnaire. SPSS and SmartPLS software were used to analyze the data. The findings indicated that in the process of formulating the model for enhancing the moral intelligence of employees in the Transportation and Traffic Organization of Tehran Municipality, there should be consideration for 11 dimensions and 65 components. The results indicated that among the dimensions of employees' moral intelligence, planning and workforce hold the highest significance compared to other dimensions. Among the identified components, public relations with a factor loading of 0.771, listening to employees with a factor loading of 0.792, voluntary coordination and intentional presence with a factor loading of 0.781, and seeking assistance from behavioral science consultants with a factor loading of 0.755 held the highest importance within each respective component. https://ijnaa.semnan.ac.ir/article_10402.html In this paper, we introduce two new subclasses of the function class $\Sigma$ of bi-univalent functions connected to the normalized error function. Also, we find estimates on the coefficients $|a_{2}|$ and $|a_{3}|$ for functions in these new subclasses. Furthermore, the Fekete-Szeg\"{o} problem for these subclasses is solved. A number of new results are shown to follow upon specializing the parameters involved in our main results. https://ijnaa.semnan.ac.ir/article_10403.html The motivations of human agency and various needs that influence behavior and decision-making are introduced as an important topic in behavioral sciences and management. In this field, two important motivations called self-efficacy and self-improvement are known to fulfil individual goals and satisfy human needs. The present research was conducted with the aim of providing a model of human agency, self-efficacy and self-improvement in the behavior of consumers of Qom leather products. In terms of purpose, it is practical, and in terms of the way of collecting information, it is part of qualitative research. The statistical population of the research includes university professors and leather industry experts who were selected using a non-random, purposeful sampling method. The data collection tool was interviews with experts using the Delphi method. This research was conducted in the winter of 2023. The obtained results led to the identification of 9 dimensions and 42 components, which included personality factors, psychological factors, environmental factors, cultural factors, social factors, self-efficacy, self-improvement, positive consequences and negative consequences. https://ijnaa.semnan.ac.ir/article_10420.html In this paper, we obtain some fixed point theorems of mappings satisfying a generalized rational type weak contractive condition in partially ordered metric spaces. The presented results generalize and extend various fixed point theorems of the literature. We also provide an example which supports our new results, but it contradicts the previously established results. Furthermore, we discuss the application of these results to the existence and uniqueness of solutions for first-order periodic boundary value problems arising in ordinary differential equations. https://ijnaa.semnan.ac.ir/article_10448.html The agricultural commodity exchange in Iran is known not only as a financial tool but also as a key institution for the country's economic development, helping improve farmers' livelihoods. In the present study, the strategic paradigm of the agricultural commodity exchange was modelled with a grounded data theory approach. The present research method was applied and qualitative. In order to achieve a correct understanding of the most important strategic components of the agricultural commodity exchange, in-depth interviews were conducted with 16 university professors in the field of agricultural commodity exchange through purposeful sampling. Then, the collected data were analyzed using the grounded data method to present a comprehensive and localized model for agricultural commodity exchange strategies. Based on the findings, after interviewing experts in the first stage, open coding identified 180 codes, and in the next stage, categorical coding, 30 categories were identified, and the open codes were categorized under these categories. Finally, in the third stage, the 10 categories were axially coded, and the category codes were categorized below. Finally, based on the strategic model of the Iranian Agricultural Products Exchange with a financial futures research approach, it includes the components of culture and society, human resources, supply chain, sustainability and environment, market and demand, technology and innovation, risk and crisis management, international interactions, infrastructure and government policies. As evidence from current advanced societies shows, the origin of the development of many advanced economies lies in surplus production in the agricultural sector in the early stages of development, which has served as a basis for change and transformation. https://ijnaa.semnan.ac.ir/article_10449.html Optimum design of structures is one of the important design goals because it improves the structural and architectural features and reduces the cost of building the structure. In most of the research, the weight of the structure has been considered as a function of the cross-sectional area of the members and the location of the braces in the braced frames, which should be according to the rules and regulations of the case. Follow the designer's opinion. In order to optimize steel frames, many researchers use meta-heuristic algorithms; each of these algorithms, with its own mechanisms, has optimized the objective function in steel frames (weight). In this paper eccentric braced frame (EBF) is the chosen system for weight optimization. The most common method of modelling the link beam is almost ineffective for evaluating its performance according to FEMA 356. For this reason, in this study, a method was first presented for the modelling of the link beam, based on which it is possible to evaluate the performance of the link beam. Then the optimization problem was defined based on the acceptance criteria of the performance-based design method. In order to measure the possibility of optimization based on the defined problem, the optimal design of two EBFs was discussed using an improved JAYA (IJAYA) meta-heuristic algorithm and the results of their optimization were presented. Results show better performance of the IJAYA algorithm optimization relative to other algorithms. https://ijnaa.semnan.ac.ir/article_10451.html Air quality index (AQI) forecasting is a useful tool for increasing the general public 's awareness of the state of the air in the next days. This is one of the most significant problems facing any country. In this study, machine learning algorithms are used to predict the AQI in Tehran. The six important regression models are applied to forecast AQI on a daily basis. Models were compared and evaluated using statistical measures such as Mean Absolute Error (MAE), coefficient of determination, and root mean square error (RMSE). Based on these evaluations, the best model was selected. ExtraTreesRegressor is thought to be the best model for forecasting AQI in all seasons based on its outcomes. The results demonstrate that the ExtraTreesRegressor 's determination coefficient is nearly 1, and that the values of MAE and RMSE are respectively 0.002 and 0.004. https://ijnaa.semnan.ac.ir/article_10454.html The current study aimed to examine the relationship between the professional thinking of auditors and ambidexterity with team psychological empowerment. The statistical population of the qualitative part of the study includes 15 experts of university professors in the research field selected in a non-random and purposeful sampling method in 2023. Furthermore, in the quantitative part of the study, the statistical population encompasses the Iranian Association members of certified public accountants, who were selected using the available sampling method as 297 people. The data collection instrument included a questionnaire whose structure was confirmed through confirmatory factor analysis in Smart pls software, and reliability was verified using Cronbach's alpha coefficient in SPSS software and composite reliability. To analyze the data, Kolmogorov-Smirnov tests have resorted to the normality test, the Friedman test for prioritizing components and indicators, and the structural equation modelling test for path analysis and model validation in Smart pls software. The relationship between the dimensions and components of professional thinking and ambidexterity, as well as the relationship between the dimensions and components of professional thinking and empowerment, are the most critical findings of the study. https://ijnaa.semnan.ac.ir/article_10465.html This paper presents the results of approximating coupled fixed point of kannan interpolative contraction mappings. Let $X$ be a complete metric space and $T:X\times X \to X$ be a coupled mapping. We proved the existence and uniqueness of a fixed point theory using coupled interpolative Kannan contractions. We also proved the stability of the interpolative Kannan contraction to validate the well-posedness of the conditions. Our results extend some results in the literature. https://ijnaa.semnan.ac.ir/article_10469.html This study identifies and prioritizes human resources marketing factors at Gachsaran Oil and Gas Exploitation Company. Using a mixed-methods approach, qualitative content analysis and quantitative AHP were applied. The expert sample included 15 experienced professionals and academics. Six main factors were identified: individual factors, customers, business infrastructure, HR functions, HR policies, and HR marketing strategies. HR functions ranked first (0.453), followed by individual factors (0.229) and customers (0.111). HR policies (0.080), business infrastructure (0.068), and HR marketing strategies (0.061) followed. Thus, HR functions are the most influential factor in HR marketing for the company. https://ijnaa.semnan.ac.ir/article_10474.html In this paper, results of $\omega$-order reversing partial contraction mapping generated by approximation results of non-homogeneous Cauchy problem were presented. We investigated the concepts of $C'$, strong and, respectively, $C^0$-solution. We established that $Z:D(Z)\subseteq X\to X$ is the infinitesimal generator of a $C_0$-semigroup of contraction, $\xi\in X$ and $f\in L^2(a,b;X)$. Furthermore, we deduced that the unique $C^0$-solution is strong and that the class is absolutely continuous on $[a,b]$.\\ https://ijnaa.semnan.ac.ir/article_10478.html In this paper, we study the problem of describing theform of Jordan generalized $d$-derivations on generalized module extension Banach algebras. As an application, we characterize the form of Jordan generalized $d$-derivations on $\theta$-Lau product of Banach algebras. Finally, we show that under some sufficient and necessary conditions, every Jordan generalized $d$-derivation on a generalized module extension Banach algebra is the sum of a generalized $d$-derivation and an antiderivation. https://ijnaa.semnan.ac.ir/article_10483.html The current study is a combined method and a type of exploratory mixed research design, which is conducted in two successive stages, qualitative and quantitative, in the first stage which was qualitative, by evaluating the studies conducted in the field of the subject in the present research and also in-depth interviews with experts in the field of knowledge management, Knowledge sharing and banking, Necessary information was collected by granded theory analysis method and was made codings accordingly. The second stage of the study was quantitative and structural equation modeling. Data collected from the researcher's questionnaire based on the proposed model using the software Smart PLS was evaluated. After evaluating the internal and external studies conducted in the field of the subject raised in the current research, using exploratory and semi-exploratory interview tools. Qualitative and structural questions were asked from the statistical community of experts, and theoretical saturation was achieved after conducting 11 interviews. The results showed that the documented pattern creating and sharing the knowledge of managers and employees of Iranian banks includes 96 open codes, 33 central codes and 6 selective codes. Then, in the quantitative part, the researcher's questionnaire consisting of 96 items is available to 217 managers of Melli, Sepah and Pasargad banks. Given. Model results Constructing structural equations showed that the coefficient value is significantt relating to the relationship between conditions and central phenomenon, the relationship between contextual factors, interfering factors, and central phenomenon with strategies, as well as the relationship between strategies with outcomes at the 95% confidence level, is greater than 1.96, and this indicates the significance of these relationships. https://ijnaa.semnan.ac.ir/article_10488.html In this article, using a discrete method, we get some new interesting recursive identities concerning arithmetic, geometric, and harmonic means of positive numbers, from which, the most important Ky Fan-type inequalities are handled by induction at once. https://ijnaa.semnan.ac.ir/article_10493.html The current research was conducted to design and validate the strategic marketing model in the furniture industry. This research is based on the purpose of an applied study, and based on the method of data collection, it is a non-experimental (descriptive) study of a cross-sectional survey type. The data collection tool in the qualitative part is a semi-structured interview, and in the quantitative part, a 5-point Likert scale questionnaire. The statistical community in the qualitative part includes managers of the furniture industry who were selected by purposive sampling, and theoretical saturation was achieved with 11 interviews. The statistical population of the quantitative part includes the managers and experts of the country's furniture industry. Cohen's effect size method was used to determine the sample size, and 140 people were selected as the sample. For data analysis, the thematic analysis method and MaxQDA software were used, and then, using structural-interpretive modelling with MicMac software, the initial pattern was drawn, and the partial least squares method and Smart PLS software were used to validate the pattern. Research findings showed that competitive forces, marketing research, corporate social responsibility, marketing strategies and marketing performance are the underlying factors of strategic marketing in the furniture industry. Competitive forces affect the strategic marketing of the furniture industry. Strategic marketing, along with marketing research and corporate social responsibility, affects marketing strategy and ultimately leads to marketing performance outcomes such as increasing market share, market management, and sales promotion. Based on the results, it can be acknowledged that strategic marketing, marketing research and corporate social responsibility explain 72\% of the changes in the marketing strategies of the furniture industry. https://ijnaa.semnan.ac.ir/article_10494.html Analysis of dynamic soil-structure interaction in steel structures with a wide foundation, as well as the use of appropriate energy-absorbing systems in structures whose members do not perform properly, is of great importance. This is because by absorbing seismic energy, these systems ensure that the structural members remain within the elastic range during an earthquake. Viscous dampers are among the energy dissipation devices that have been widely considered in modern seismic design methods. Given that loading codes change every few years, existing structures often no longer meet the provisions of new regulations and require retrofitting. This makes the idea of using a type of damper in these structures very significant. When performing correctly, these earthquake energy absorbers delay the structure's reaching the limit state during severe earthquakes, which is highly effective in improving structural performance. In this study, to investigate the role of interaction, the response of structures was compared from the perspective of inter-story drift and the behavior of structural members, both with and without considering dynamic soil-structure interaction and under near- and far-fault earthquakes. For this purpose, three two-dimensional steel moment frames with 10, 5, and 15 stories were used as low-rise, mid-rise, and high-rise structures, respectively. Then, the frames, which had been previously designed with viscous damper reinforcement and considering soil-structure interaction in loose soils, were analyzed. For the nonlinear dynamic analysis, seven accelerograms were used, and the results were compared. Based on the findings, it is observed that the reduction in floor response when using viscous dampers is not necessarily guaranteed; it can also increase depending on the earthquake record and the characteristics of the structure. The response of structures equipped with viscous dampers is close to that of structures without dampers, and in some cases, they are schematically almost identical. The results of the study indicate a significant increase in structural response in the presence of interaction and successive earthquakes, especially in low-rise buildings compared to high-rise buildings. These findings can be effective in improving seismic design criteria and evaluating the performance of structures against sequential earthquake events. https://ijnaa.semnan.ac.ir/article_10503.html We consider a cyclic $n\times n$ system of quasilinear elliptic equations\[\begin{cases}- \Delta_{p_i} u_i = \lambda_i f_i(u_i) + \mu_i g_i(u_{i+1}), & i=1,2,\dots,n-1,\\%[1mm]- \Delta_{p_n} u_n = \lambda_n f_n(u_n) + \mu_n g_n(u_1),\end{cases}\]in a bounded smooth domain $\Omega\subset\mathbb{R}^N$ with homogeneous Dirichlet boundary conditions,where $\Delta_{p_i}z=\operatorname{div}(|\nabla z|^{p_i-2}\nabla z)$, $p_i>1$, and $\lambda_i,\mu_i>0$.The nonlinearities $f_i,g_i:[0,\infty)\to\mathbb{R}$ are increasing and satisfy a subcritical growthcondition at infinity for $f_i$ and a combined sublinear composition condition for the cooperative chain$(g_i)_{i=1}^n$. This setting includes power-type and piecewise power-type nonlinearities.Under these assumptions, we prove the existence of positive weak solutions for all sufficiently largevalues of the sums $\lambda_i+\mu_i$. Under additional flatness conditions near the origin we obtain atleast two distinct positive solutions. We also treat the case where $f_i$ have a falling-zero structure($f_i>0$ on $(0,r_i)$, $f_i(r_i)=0$, $f_i<0$ on $(r_i,\infty)$) and derive analogous existence andmultiplicity results. The proofs rely on the method of sub- and supersolutions and a three-solutiontheorem in an ordered Banach space. https://ijnaa.semnan.ac.ir/article_10504.html The purpose of this study is to establish several fixed point theorems for certain classes of $F$-contractions defined on strongly sequential $S$-metric spaces. In addition, we also derive some fixed point results for the class of $F$-Pre\v{s}i\'c-type contractions. To illustrate the applicability of the obtained results, an example along with an application to the solvability of a class of combined fractional integral equations is provided. https://ijnaa.semnan.ac.ir/article_10512.html This research was conducted to design and explain the role-playing pattern of the phenomenon of the pleasure of sin in online social media advertising. This research is applied in terms of objective, exploratory in terms of approach, and mixed (qualitative-quantitative) in terms of data analysis methodology. In the qualitative phase of the research and in order to design a model based on the grounded theory methodology, a group of experts, including university professors, senior managers, and experienced consultants in the fields of psychology and social media-based marketing were selected and subjected to in-depth interviews. In this phase, the theoretical sampling method was used, and this process continued until theoretical saturation was reached by the researcher, resulting in a total of 11 interviews being conducted. In the quantitative phase, the online social media audience (specifically Instagram users) in Tabriz city was considered as the population, and among them, 400 individuals were selected as the sample using a convenience random sampling method. In the qualitative phase of the research, due to the use of the grounded theory method, the main data collection tool was semi-structured, in-depth interviews with experts. In the quantitative phase of the research, the main data collection tool was a structured questionnaire developed by the researcher consisting of 16 items, designed based on the initial conceptual model, research literature, and data obtained from interviews. In the quantitative phase of the research, SPSS and LISREL software were used for descriptive and inferential analysis. Ultimately, the research results led to the design of the role-playing model of the pleasure of sin phenomenon in online social media advertising, which was confirmed after quantitative testing. https://ijnaa.semnan.ac.ir/article_10521.html Online algorithms process data sequentially, updating their parameters as new data points arrive to minimize prediction errors. However, traditional online algorithms are not inherently designed to handle interval data, which poses a significant challenge in many real-world applications. In this paper, we propose a novel online binary classification algorithm specifically tailored for interval data. We introduce a new loss function that extends the online passive-aggressive (PA) framework, enabling it to effectively handle both ordinal and interval data. The proposed loss function is computationally efficient and provides a robust solution for online learning in the presence of interval data. We provide theoretical guarantees for the algorithm, including cumulative squared loss bounds and relative loss bounds, which demonstrate its effectiveness. Empirical evaluations on multiple datasets show that our method achieves competitive performance compared to existing online algorithms while uniquely addressing the challenges posed by interval data. https://ijnaa.semnan.ac.ir/article_10522.html The main purpose of this study is to examine the effect of trade liberalization on the trade balance of Iran's economy from 1993 to 2023 using modern econometric techniques, namely the Auto-Regressive Distributed Lag (ARDL) model and the Johansen Co-integration technique. https://ijnaa.semnan.ac.ir/article_10534.html One of the key measures in any country's tax system is the selection of the tax base and its corresponding tax rate, which must be determined accurately based on rigorous scientific studies. Given the significance of this issue, as government fiscal policies through taxation can influence employment levels, this study investigates the effects of changes in the corporate income tax rate on companies listed on the Tehran Stock Exchange with respect to employment levels. The objective is to develop policy strategies aimed at reducing unemployment or increasing employment over the period from 2010 to 2023 (1389 to 1402 in the Iranian calendar) using the Generalized Method of Moments (GMM). The findings indicate that the first-order lag of the effective corporate income tax rate, the ratio of expenses to financial liabilities, per capita wages, and private ownership of companies harm corporate employment levels. Conversely, the size of corporate assets, return on assets, and the debt-to-asset ratio have a positive impact on employment growth. To assess the robustness of the results, the studied companies were divided into two groups: privately owned and state-owned companies. The effects of income tax rates on the employment levels of these groups were analyzed separately. For state-owned companies, the effective corporate income tax rate, the ratio of expenses to financial liabilities, and per capita wages negatively impacted employment levels, while the size of corporate assets, return on assets, debt-to-asset ratio, and the previous period's employment level had a positive effect on increasing employment. For privately owned companies, the size of corporate assets and the previous period's employment level positively influenced employment growth. In contrast, the effective corporate income tax rate, the ratio of expenses to financial liabilities, per capita wages, return on assets, and debt-to-asset ratio hurt employment levels. https://ijnaa.semnan.ac.ir/article_10559.html In this paper, we are concerned with the following periodic fractional Hamiltonian system$$\left\{\begin{array}{l}_{t}D_{\infty}^{\alpha}(_{-\infty}D_{t}^{\alpha}u)(t)+L(t)u(t)=\nabla W(t,u(t)),\ t\in\mathbb{R}\\u\in H^{\alpha}(\mathbb{R}).\end{array}\right.$$Using variational methods and a version of the concentration compactness principle, we study the existence of ground state solutions for this system under two different classes of superquadratic conditions weaker than the ones known in the literature. To the best of our knowledge, there has been no work focused in this case.