• List of Articles Delays

      • Open Access Article

        1 - Synchronization of a Class of Neutral Chaotic Systems based on Adaptive Sliding Mode Control Approach
        amirhosein rostamPour Assef Zare Narges Shafaei
        Synchronization of a Class of Neutral Chaotic Systems based on Adaptive Sliding Mode Control Approach Synchronization of a Class of Neutral Chaotic Systems based on Adaptive Sliding Mode Control Approach Synchronization of a Class of Neutral Chaotic Systems based More
        Synchronization of a Class of Neutral Chaotic Systems based on Adaptive Sliding Mode Control Approach Synchronization of a Class of Neutral Chaotic Systems based on Adaptive Sliding Mode Control Approach Synchronization of a Class of Neutral Chaotic Systems based on Adaptive Sliding Mode Control Approach In this paper, adaptive control mechanism for finite time synchronization of a specific class of neutral chaotic systems is considered equal to unknown Delays disturbance and uncertainty. Delays and parameters are considered and different for two neutral chaotic systems equal to the master and the slave. The neutral chaotic system is introduced using a positive Lyapunov exponent and finite Attractor. in the proposed adaptive control mechanism two linear and adaptive sliding mode controllers have been used for synchronization.in the proposed approach control mechanism,the rules for updating the unknown parameters have been introduced by Lipshitz condition in chaotic system and use of Lyapunov function stability proposed control system in robust synchronization mentioned system have been confirmed. Finally, synchronization is performed between the master and slave neutral chaotic system )Jark and Gensiotsio( with nonlinear uncertainty and external disturbance as well as parameters and unknown time delay. Examination of the simulation results shows that the controller overcame the external disturbance and boundary uncertainty in the shortest time. And The estimation of the parameters of the main system is well done, which indicates the accuracy of the theory analysis. Manuscript profile
      • Open Access Article

        2 - A comprehensive review of the literature and the factors affecting the delay in the audit report and its relationship with some financial concepts
        fatemeh amini seyed mohammad reza Mashhour AlHosseini
        A comprehensive review of the literature and the factors affecting the delay in the audit report and its relationship with some financial concepts. The purpose of this study is to review the concept of delay in the audit report, the factors affecting it and its relation More
        A comprehensive review of the literature and the factors affecting the delay in the audit report and its relationship with some financial concepts. The purpose of this study is to review the concept of delay in the audit report, the factors affecting it and its relationship with some financial concepts. Delay in the auditor's report means the time between the date of preparation of the financial statements and the date of the auditor's report. The findings of this study showed that the factors affecting the delay in the audit report generally fall into three categories, which are the factors related to the independent auditor (including the size of the auditor, the auditor's conditional comment, reporting risk and the number of paragraphs of the auditor's report). Factors related to corporate governance (including ownership focus, board size and board independence) and factors related to the audit committee (including the independence of the audit committee and the expertise of the audit committee). Further studies also showed that concepts such as dual CEO duties, tax avoidance, and earnings management increase delays in audit reporting. But variables such as the gender diversity of the board of directors reduce the delay in the audit report. Manuscript profile
      • Open Access Article

        3 - Estimating Price Delays on Tehran Stock Exchange
        Ali Ebrahim Nejad Mahdi Pedram Rad
        In an efficient market, prices should reflect all information available to investors. In reality, several frictions can prevent prices from incorporating the information immediately after disclosure. This can cause delays in the incorporation of information into prices More
        In an efficient market, prices should reflect all information available to investors. In reality, several frictions can prevent prices from incorporating the information immediately after disclosure. This can cause delays in the incorporation of information into prices and increase the premium investors require for investing in stocks. Using an empirical measure of price delays, we examine the effect of these frictions and the resulting price delays on the cross-section of expected returns on Tehran Stock Exchange. The delay measure is defined as a function of contemporaneous and lagged systematic information that is impounded into prices. If frictions prevent information from impacting prices contemporaneously, lagged information should have explanatory power for stock returns. We find that stocks with higher price delays tend to have a premium that is not explained by known risk factors of market risk, size, value, momentum and liquidity. Our results are robust to a number of empirical specifications, namely the zero-investment portfolio returns and Fama-Macbeth regressions Manuscript profile
      • Open Access Article

        4 - Modeling a Concentration Pattern on Critical Paths in Control of Project ‎Delays
        وحید روح العلم عباس شیخ ابومسعودی
      • Open Access Article

        5 - یک روش ماتریس-عملیاتی ژاکوبی انتقال یافته جدید برای حل معادله دیفرانسیل مرتبه متغیر کسری غیرخطی با تاخیرهای متناسب
        حمید خدابنده لو الیاس شیوانیان سعید عباسبندی
        در این کار، معادله دیفرانسیل مرتبه متغیر کسری چند جمله ای غیرخطی تعمیم یافته با تاخیرهای متناسب ارائه می شود. یک تکنیک ماتریس عملیاتی ژاکوبی جدید برای حل یک رده از این معادلات معرفی می شود، به طوری که مساله اصلی تبدیل به سیستم معادلات جبری می شود که می توانیم آن را به ص More
        در این کار، معادله دیفرانسیل مرتبه متغیر کسری چند جمله ای غیرخطی تعمیم یافته با تاخیرهای متناسب ارائه می شود. یک تکنیک ماتریس عملیاتی ژاکوبی جدید برای حل یک رده از این معادلات معرفی می شود، به طوری که مساله اصلی تبدیل به سیستم معادلات جبری می شود که می توانیم آن را به صورت عددی حل کنیم. تکنیک پیشنهادی با موفقیت برای مساله فوق الذکر توسعه یافته است. تست های عددی جامعی برای نشان دادن کلیت، کارایی، دقت روش ارائه شده و انعطاف پذیری این تکنیک بررسی و تایید می گردد. آزمایش‌های عددی آن را با روش‌های موجود دیگر مانند روش بازتولید هسته هیلبرت (RKHSM) مقایسه می کنیم. مقایسه نتایج این روش ها و همچنین مقایسه روش فعلی (NSJOM) با جواب واقعی، نشان دهنده اعتبار و کارایی این تکنیک است. بررسی ها نشان می دهد که اجرای این روش آسان است و این تکنیک به عنوان تعمیم بسیاری از روشهای عددی در نظر گرفته می شود. علاوه بر این، خطا و کران آن برآورد می شود. Manuscript profile
      • Open Access Article

        6 - Convergence of Numerical Method For the Solution of Nonlinear Delay Volterra Integral ‎Equations‎
        M. ‎Zarebnia L. Shiri
      • Open Access Article

        7 - Study of development cycle of down ramp in underground metal mine
        Nirlipta Nayak Harinandan Kumar Suhel Ahmed
      • Open Access Article

        8 - Analysis of the Challenges Leading to the Industrial Projects using Grounded Theory (Case study: the Petrochemical Industry)
        Elahe Mobini-Dehkordi Peyman Akhavan
        Analysis of the factors influencing the delaying of the project and finding the solution for planning and time and cost management for Better implementation of the project is the main aim of this study. Since reducing delay in industrial projects is important, in this r More
        Analysis of the factors influencing the delaying of the project and finding the solution for planning and time and cost management for Better implementation of the project is the main aim of this study. Since reducing delay in industrial projects is important, in this research, we decided to investigate the main factors of the delay in the petrochemical industry as one of the profitable industries and job creation field. The results indicate that such factors as the sanctions, reduction in the oil prices and the global economic downturn are among the most serious influential reasons. This problem especially is more reflected in workload fluctuations in the construction Industry. OPEC Members (Iran, Iraq, Kuwait, Saudi Arabia, Qatar, Venezuela, etc.) are exposed to these fluctuations and petrochemical constructions and their products are jobs creation factors considered as the important economic positions for these countries. The current study aims to investigate the factors causing a delay in the construction and commissioning of petrochemical projects. The most serious challenge these countries encounter in the development of this industry is considered from four perspectives: time, money, quality, and structure. Applying grounded theory method and by doing semi-structured interviews with a group of experts in petrochemical industry concepts obtained from extraction case studies and organized in the form of four hypotheses and presented in a conceptual network. Manuscript profile
      • Open Access Article

        9 - The Effectiveness of Neuropsychological Early Interventions Package on Processing Speed of Children with Developmental Cognitive Delay
        mohammad hosseinali zade Salar Faramarzi ahmad abedi
        The aim of the present study was to Effectiveness of Neuropsychological Early Interventions Package on processing speed of Children with Developmental Cognitive Delay. The research method was a pretest-posttest quasi-experimental design with follow-up and control group. More
        The aim of the present study was to Effectiveness of Neuropsychological Early Interventions Package on processing speed of Children with Developmental Cognitive Delay. The research method was a pretest-posttest quasi-experimental design with follow-up and control group. The research population consisted of 4-6 year-old children with Developmental Cognitive Delay who were under training in kindergartens and preschool centers in Tabriz. The multistage random sampling method was employed in such a way that three regions were selected randomly and from each of them, three kindergartens and pre-school centers were randomly selected. The interventions were designed by the researchers. Then, the Wechsler Preschool and Primary Scale of Intelligence-3 (WPPSI-III) was administered on children for screening, and the number of 30 students with development cognitive delays and enjoyed inclusion criteria were randomly selected and divided into two experimental and control groups. Afterwards, a 16-session neuropsychological intervention program was performed on the experimental group and the control group did not receive any intervention. Data were analyzed by the repeated measures ANOVA using SPSS- 22. The results indicated that there was a significant difference between the subjects in the experimental group and control group in terms of processing speed in post-test and follow up stages (P <0.05). As a result, it can be concluded that a neuropsychological interventions package has led to an increase in processing speed in children with development cognitive delays. Manuscript profile
      • Open Access Article

        10 - An Analysis of Tourists’ Behavior of Delay in Service Delivery (A Case Study of Parsian Hotel in Kermanshah)
        Maryam Beigpour Tanha kamran yeganegi
        The purpose of this study is to examine the customer behavior affected by service delays. Nine hypotheses were tested in this study. The method of this research is descriptive-survey in terms of variables and applied in terms of purpose. The statistical population of th More
        The purpose of this study is to examine the customer behavior affected by service delays. Nine hypotheses were tested in this study. The method of this research is descriptive-survey in terms of variables and applied in terms of purpose. The statistical population of this research was targeted in Parsian Hotel in Kermanshah. The sampling method in this study was simple random based on which 384 people were selected as a sample through Cochran's formula for data collection. In this study, a questionnaire was used as a research tool, the validity and reliability of which were confirmed. The confirmatory factor analysis was used to analyze the data and test the hypotheses using Amos structural equation software version 22. According to the research results, service delays have a positive effect on customers' anger and insecurity and a negative effect on their acceptability. Anger and insecurity also have a negative effect on the desire to buy and a negative effect on word of mouth marketing. In the end, acceptability also has a positive effect on the willingness to buy but a negative effect on the willingness to spread word of mouth.   Manuscript profile
      • Open Access Article

        11 - Study of the Relationship between Inflation Rate and Deposit Facility Rate Gap in the Iranian Economy
        sahar setaiesh farhad hanifi gholam reza zomorodian
        Bank interest rates are one of the most important monetary tools in the economy that managed by monetary authorities can stimulate real economic downturn. In countries such as Iran, because of the inefficiency of the banking system, interest rates paid to low-income dep More
        Bank interest rates are one of the most important monetary tools in the economy that managed by monetary authorities can stimulate real economic downturn. In countries such as Iran, because of the inefficiency of the banking system, interest rates paid to low-income depositors are high but some interest-holders have high interest rates. By reducing the interest rate gap of bank accounts, the cost of finished goods and services decreases, and secondly, investment and thus production increases, both of which lead to lower inflation and provide stable employment. To this end, the causal relationship was first determined using causality-Granger causality test and the relation between deposit facility rate and inflation rate was determined and the functional form of the relationship between these variables was finally finalized in the self-explanatory model with the intervals. Extended (ARDL) for the period 1977-1977 Estimation of the causality-granger test results showed that there is a one-way causality relationship between inflation rate and deposit facility gap. Results showed inflation rate variables, legal deposit ratio, exchange rate changes and land price index. In the short and long term, the positive effect on the deposit facility gap is positive, and M. They are rich Manuscript profile
      • Open Access Article

        12 - The Effect of Managers 'Behavioral Bias on Auditors' Strategies in the Face of Audit Risk
        نازنین بشیری منش احسان مداح فهیمه آگاهی
        Abstract In the face of audit risk and reducing litigation, auditors use a variety of strategies, such as increasing the level of auditing tests, increasing clauses, and changing clients. Given that managers are responsible for preparing the company's financial stateme More
        Abstract In the face of audit risk and reducing litigation, auditors use a variety of strategies, such as increasing the level of auditing tests, increasing clauses, and changing clients. Given that managers are responsible for preparing the company's financial statements, the behavioral characteristics of managers affect decision-making and information presentation approaches. Therefore, the purpose of this study is to investigate the effect of managers 'bias on auditors' strategies in the face of audit risk. In this regard, a sample including 129 observations (year-company), the effect of managers' behavioral bias on remuneration, delay in submitting a report, commenting on the distortion clause and changing the auditor were investigated. Findings showed that managers 'focus on short-term goals, reputation and high percentage of managers' ownership leads to more effort and accuracy in the audit process and increase audit fees. The results also showed that managers' uncertainty and fortification have a negative and significant relationship with the delay of the audit report. This means that more confident managers are trying to pay less for auditing so that they can invest more in assets by reducing costs. According to the research findings, short-sightedness and narcissism of managers have a positive and significant relationship with condition clauses of audit importance. Managers who seek to gain benefits and career advancement or self-esteem and reputation gain by manipulating information increase the likelihood of receiving important condition clauses from the independent auditor. The findings also showed that the behavioral characteristics of managers have no effect on the change of auditor. Manuscript profile