عباس راد

Complexity in financial reporting can hinder effective communication through financial reports between the company and its shareholders. The audit committee, as one of the most important components of corporate governance, and at the head of it, the chairman of the committee, has an effective role in monitoring the process of preparation and Understandable presentation of financial reports. Based on this, the purpose of this research is to investigate the impact of the characteristics of the audit committee chair on financial reporting complexity. In this regard, the information of 60 companies listed in the Tehran Stock Exchange during the period of 1392 to 1401 was tested using the Robust Least Squares(RLS) method. In order to measure the complexity of financial reporting, the number of pages of the activity report of the board of directors has been used as a measure of complexity(longer reports; more complexity). The findings of the research showed that the higher the accounting expertise, independence and experience of the audit committee chair, the less the complexity of financial reports.

Mineral industries are one of the important sectors of industry in Iran, therefore, it is necessary to improve the quality of mineral products. One of these products is foundry silica sand. The aim of this study was to create a complete model using this type of silica sand. A comprehensive analysis was done on ten mines and seven mines were selected to perform the quality improvement stage. A total of 1400 tests were conducted to achieve the main goal of the research, which was to increase the quality of silica sand parameters. It was also found that the seven basic characteristics of silica sand have a significant effect on the quality of the final products. The quality of silica sands is influenced by elements such as calcium, sodium, potassium and magnesium, which are alkaline elements of the soil. A higher percentage of silica in a mineral is usually associated with increased quality, as it ensures the achievement of ideal properties and performance in silica sands. Factors affecting the quality of silica sand were prioritized by experts using the fuzzy Delphi technique and hierarchical analysis. These factors have an effect on the chemical composition, purity, reactivity and performance of silica sands. Also, a data mining model was designed to predict the quality of these sands. The findings of this study show that the presence of calcium, sodium, potassium, magnesium, silica content, ADV (sand alkalinity or acidity) and pH affect the quality of silica sands. It is concluded that this model provides an efficient attitude and prediction to increase product quality.

Complexity in financial reporting can hinder effective communication through financial reports between the company and its shareholders. The audit committee, as one of the most important components of corporate governance, plays a significant role in monitoring the process of preparing and understandable presentation of financial reporting. Based on this, the purpose of this study is to investigate the effectiveness of the audit committee on the complexity of financial reporting. In this regard, the information of 60 companies listed in the Tehran Stock Exchange during the period of 1392 to 1401 was tested using the Robust Least Squares (RLS) method. In order to measure the complexity of financial reporting, the number of pages of the activity report of the board of directors has been used as a measure of complexity(longer reports; more complexity). The findings of the Study showed that as the effectiveness of the audit committee includes; the size, accounting expertise, independence and experience of members increases, the complexity of financial reports decreases.

In this article, different approaches of traditional risk analysis and the phase-based multi-criteria decision-making application for quality analysis of CNC milling machine are examined. The proposed framework of this article can help the system analyst and maintenance engineer with better planning by identifying and prioritizing risks.

The statistical population of this research is 25 people and consists of experts in the fields of design, production, maintenance repair, safety and quality control. In this method, five working committees with different specializations have been used. Specialists are graded according to specific characteristics including education level, age, job position and work experience. The weight of each group of working committees is determined based on the composition of the experts. First, by using the cause and effect diagram and brainstorming method, failures were identified. A questionnaire was distributed for each of the breakdowns identified from the cause and effect diagram (Fish Bone), and opinions were collected with language expressions on a 7-point Likert scale, and the breakdown situations were prioritized using the TOPSIS phase method. Also, different traditional and phase FMEA approaches were compared.

A total of 17 failure modes were identified, seven of which were evaluated as critical for the system. In the current study, the defects of the spindle connections, the failure of the axle and bed brakes, the failure of the Y-axis bearing, the failure of the control panel handrail, the failure of the C-axis, and the failure of the Hayden Hein control panel control system. The device is identified as a priority failure and the failure of the HMI control panel as a critical failure mode.

Since about 41% of the malfunctions identified in the device under study are critical, it is necessary to plan and implement preventive maintenance and repairs for them.

The air transport fleet is considered one of the most important and strategic elements of the country's transport, which unfortunately has not been seriously considered by the government in recent years. Also, during the last decade, due to the cruel sanctions of the European and American countries, the supply and support of the country's air fleet has suffered a shortage and a crisis. This issue alone can testify to the importance of self-sufficiency in this strategic area, which should be included in the agenda of industrial development and air support of the country. In this research, the researcher tries to propose strategies by examining and analyzing the internal and external environment and factors affecting the development of this industry so that a road map can be provided for the development and improvement of these industries. This important thing should be realized through modeling and structuring of these strategies, which in this research has been planned by using the Dematel method and evaluated by a comprehensive review of the strategies from the perspective of effectiveness and influence on each other. It should be noted that the research method in this study is of qualitative type and it is done in the field of collecting and summarizing information. In the results section, the researcher has achieved to provide a strategic and comprehensive model in the field of supply and support of the country's air fleet, which can be a beacon for the strategic movement of these industries.

In the present unstable business environment, supply chains are considerably impacted by disruptions, necessitating the implementation of resilience strategies. These strategies, however, pose significant financial challenges for companies. Therefore, financing is essential in developing resilient supply chain networks. In addition to utilizing existing capital, options such as bank loans and trade credit can be employed to alleviate the financial burden and enhance working capital.  The present scholarship has failed to address the issue of financial strain resulting from the adoption of resilience strategies. Additionally, the significance of trade credit and repayment scheduling in all levels of the supply chain network also left under-researched. To fill this research gap, this paper proposes a three-tiered supply chain network consisting of main/support suppliers, factories, and distribution centers under uncertain demand conditions. The network is developed to effectively handle demand uncertainty and achieve optimal net present value and demand estimation. To solve the bi-objective model of the study, a preemptive fuzzy ideal programming approach accompanied by the implementation of the CPLEX solver is utilized. The findings lend support to the importance of securing financial support for support suppliers and establishing effective trade credit agreements across all levels of the supply chain.

Risk and ambiguity, distinctive facets of environmental uncertainty, significantly influence a firm's disclosure decisions. In theoretical and empirical literature, risk disclosure emerges as a pivotal facet of interpretive disclosures within corporate financial reports, representing a rational response to uncertainty. Nonetheless, the mechanism guiding risk disclosure determinations amidst conditions of risk and uncertainty, while considering the equilibrium between agency advantages and costs, remains a gap within risk disclosure literature. This study investigates the nexus between risk disclosure and uncertainty at the corporate level, hinging upon business strategy and alertness criteria. Employing a multiple regression model, the research examines these hypotheses within firms listed on the Tehran Stock Exchange during the 2016-2021 period. The risk disclosure was assessed through content analysis of annual financial reports. The results demonstrate that firms pursuing the prospector-oriented strategy provide more risk disclosure than defender-oriented firms, aiming to mitigate information asymmetry and its agency benefits. Moreover, the findings illustrate that alert firms, through continual environmental scanning, diminish ambiguity cyclically, enhancing their comprehension of exposed risks and consequentially augmenting risk disclosure. In essence, this research underscores that a firm's strategic stance encompasses implications beyond operational and competitive domains, permeating financial reporting and risk disclosure determinations. Consequently, this study underscores the criticality of incorporating risk dimensions and environmental ambiguity into the interpretation and scrutiny of disclosure of risk related information.

Providing financial resources is necessary for the survival of any business. In supply chain networks, bank loans and commercial credits play a crucial role in financing. Supply chain networks are always affected by financial disturbances under uncertainty condition, therefore, the design of supply chain networks considering financial flows leads to the improvement of working capital. In this research, the supply chain network is designed and developed considering commercial credibility. Considering commercial credit at all levels in a three-level supply chain network including suppliers, factories and distribution centers can be stated as the main contribution of this study. In addition, considering the timing for the repayment of commercial credits by the factories and distribution centers in uncertainty conditions is another challenge of the present research. Due to the uncertainty of demand, supply chain planning should be done in such a way that the necessary financial resources for the production operations are incorporated. In this regard, the demand is considered under scenario-based uncertainty in the proposed model in which the maximization of the net present value as well as the demand estimate are the main objectives. The CPLEX solver was used for solving the model in small-sized instances and the Bee Colony and Wale multi-objective metaheuristic algorithms were used for solving the large-sized problems. The results show how commercial credit affects physical flow. Also, the Wale metaheuristic algorithm has a better performance than the other algorithm.

Dependency in systems is one of the problems that reliability faces. Dependence increases the probability of failure and can affect the performance of a system; Therefore, it is very important to study and understand the consequences when designing, operating and maintaining the system. Regardless of the dependency, reliability is optimistically estimated and the system fails sooner than expected. In the rail industry, subsystems show a high level of dependence due to their high dynamics and complexity. Failure of any of the subsystems can affect the performance of the entire network and sometimes have irreparable consequences. Identifying dependencies and dependent failures based on the block diagram of reliability and the structure of the rail system can affect the more accurate prediction of reliability and reduce the subsequent consequences. This paper presents a new mathematical model for predicting reliability in the rail industry by considering common cause failure. Various methods have been introduced to estimate the common cause failure coefficient. The results show an increase in accuracy in predicting reliability.

This paper presents a systematic and comprehensive analysis procedure for predicting the reliability of the railway industry in order to identify the factors affecting the reliability and obtain a more accurate estimate. This study will also help railway industry managers to better understand the importance of reliability and optimize important performance indicators in the railway industry and to understand the advances that can be made to improve reliability in the railway industry. This study also presents a comprehensive allocation framework with regard to the features of a passenger railway system and possible alternatives; In addition to system reliability, the proposed process can allocate life cycle costs and service reliability to determine the optimal investment plan for designing or updating the rail system. This comprehensive approach can help the rail industry in predicting the reliability of systems and subsystems and identifying the ideal balance between cost, reliability and timing of passenger trains in order to achieve optimal rail system design.

The air fleet is considered as one of the most strategic transportation systems of any country. The high level and technological complexity, quality and strict prerequisite standards have made this system known as the most advanced transportation system in the world. In our country, the support of the air fleet has faced serious problems due to the intensification of oppressive sanctions by the West and the United States in recent years, which can be revived only by designing smart solutions to be self-sufficient in meeting this need. Appeared. Developing operational and efficient policies and strategies in this area can improve the current and unstable situation of the country's air fleet and revive this strategic area of transportation. In this article, the researcher, while examining the strategic position of this fleet through matrices of internal and external factors, using the matrix approach of strengths, weaknesses, opportunities and threats to provide effective strategies in providing and supporting it, and is trying. To be able to identify the limitations in this industrial field and eliminate them by providing effective strategies.

Accounting Conservatism and risk disclosure are two information policies that managers can use to transfer business uncertainties to external users. Managers are expected to coordinate their reporting and disclosure choices by considering the cost and benefit of these two choices when making financial reporting decisions and coordinate or trade off the two options of conservatism and risk disclosure. This study investigated the relationship between conditional conservatism and risk disclosure. It also analyzed the effect of the factors of the level of debt financing needs and the manager's overconfidence by using a multiple regression model based on the sample of 87 companies listed on the Tehran stock exchange for the period of 2011 to 2020. The results indicate that managers use conditional conservatism and risk disclosure as two complementary information policies to reduce information asymmetry and agency costs. By applying more Conditional conservatism, managers improve the level of risk disclosure in proportion to the level of uncertainty perceived through risk disclosure by users to maintain consistency between quantitative and qualitative information. The debt financing needs has a negative and significant effect, and the overconfidence characteristic of managers has no significant effect on the relationship between the level of conditional conservatism and the level of risk disclosure of firms. Companies with a higher debt financing needs use more conditional conservatism than risk disclosure to reduce debt Costs. The results show that the relative costs and benefits of conservative reporting and risk disclosure affect financial reporting policies regarding risks and uncertainties.

The country's aviation industry, consisting of aero manufacturing and support companies, is known as the main hub for the maintenance and construction of airfields. Companies that operate and maintain aircraft within the country had no problem with the maintenance and repair of airplanes flying inland and could solve the technical problems of aircrafts with the facilities at their disposal, But after imposing cruel US and Western sanctions, these companies faced problems with supplying the parts and equipment needed to repair the aircraft, which must be acknowledged to be a major problem. Restrictions on access to booklets and technical back-up documents also exacerbated this important issue. Given that the country's air fleet can be one of the most strategic pillars of the country in the fields of transportation, defense, etc., then a solution must be found to solve this problem. In this research, we have tried to present a roadmap for achieving this goal by interpreting the problem and modeling it through a soft systems approach, using an interpretive structuring approach, so that the country's aviation industry can at this point in time. That should lead to self-sufficiency and guidance.

The main purpose of this study is to analyze fraud in financial statements and new techniques used to discover it in financial statements of Iran stock exchange.

This research is a descriptive research in which to analyze and interpret the types of fraud in financial statements and new techniques used to discover it.

In today's competitive world, organizations face a huge amount of data, and one of the major issues that needs to be addressed, is the issue of financial statement fraud. Because  it cause lack of transparency about operations of the company and cause issues such as asset misappropriation, loss of company credit and so on.

Fraud detection approaches generally include Bayesian Process and Networking approaches for detecting commodity and securities fraud; Bayesian Networking approaches, Genetic Algorithm etc to detect financial statements fraud; machine learning approaches, decision tree etc to detect credit card fraud and logistic regression approach to detect insurance fraud. As a result, all groups involved in fraud detection need these tools and approaches to detect fraud in a timely manner and to inform managers to track and resolve them. In addition, accountants, auditors and managers need to be familiar with new approaches to fraud detection for metadata analysis, thereby analyzing all the risk-related signs of fraud detection and achieving a more rational and transparent result.

Precision machining of complex industrial parts requires special machines, one of the best of which is the CNC milling machine. Malfunction of machines can cause the production line to stop, while repairs of these machines when they break down without prior possibility and preparation of spare parts with Paying attention to the need to import them is time consuming and costly. In this article, the failure of the device on an annual basis is extracted from the failures recorded in the repair and control sheets of the device, which have been prepared and maintained by the personnel. Then, using Markov chain, to estimate the reliability, maintenance and repair and availability of four-axis CNC milling machine in 2011 was used. The results of implementation in 2011-2018, were compared with the indicators of 2011. The evaluation results show that the availability of the device has increased from 96.3% in 2011 to 99.28% in 2018.

Achieving the time and cost objectives of projects in the real world is difficult because of unforeseen and uncertain issues. Time and cost estimates at the beginning of the project are usually optimistic and do not take into account the uncertainties that lead to deviations from the objectives. The purpose of this study is to provide a combined method of allocating redundancy resource and buffer to improve the achievement of time and cost objectives (project reliability).

In this method, by allocating a precautionary time reserve at the end of each activity and the end of the project and allocating redundancy resource, the reliability of the project is improved so that time and cost are not sacrificed and the most desirable cost and time for the project will be achieved. For this purpose, the mathematical model of optimal allocation of buffer and redundancy resource to improve time and cost stability has been presented and its application in one of the real projects of the country's oil and gas industry has been studied and validated.

The research findings indicate a 37 percent improvement in time reliability and a 28 percent improvement in project cost reliability using the proposed method.

The results of the study indicate an improvement in the attention span in achieving the time and cost objectives of the project using the proposed method and considering the real conditions of projects, including uncertainties and special conditions such as sanctions.

In this paper a stable multi-objective model of location,inventory,supply chain routing in conditions of uncertainty with a passive defense approach is presented.In the studied model,parameters such as demand.facility establishment cost and inventory maintenance cost are considered as indefinite and in the form of triangular fuzzy numbers.Also, in order to increase the resilience of the supply chain,the characteristics and capabilities of passive defense in the supply chain such as"ready flow rate","security of backup routes"and "possibility of deployment of resources and equipment" and the principle of dispersion for location were considered.First, a fuzzy multi-objective mathematical model was designed and then a stable supply chain model with a passive defense approach, using methods such as LP metric, a unique single-objective model, was generated and solved in Gomez software environment for small problems. The presented mathematics was validated. After checking the validity of the model, multivariate multi-objective particle mass algorithms based on Pareto archive and NSGA-II were used to solve the model. Sample problems in three groups of small, medium and large were solved by two algorithms MOPSO and NSGA-II and the results of the two algorithms were compared based on quality, scatter,uniformity and execution time.The results of this section showed that the multi-objective particle mass algorithm in all cases has a higher ability to produce higher quality solutions and explore and extract the scalable area of the answer than the NSGA-II algorithm.Also, the comparison of the execution time of the algorithms indicates that the multi-objective particle mass algorithm has a higher solution time

On the one hand, the production of defense products is indispensable because of the role it plays in deterring and promoting the national security of the country, and, on the other hand, the economic conditions prevailing in the country have made production of defense products at the lowest cost an obligatory requirement. The lean supply chain of defense industries by focusing on waste removal and reducing costs, the answer is how to produce lower cost defense products. The purpose of this research is to identify the most important practices of the defense industries lean supply chain, and then, using exploratory and confirmatory factor analysis, the categorization and verification of the practices based on Structural Equation Modeling (SEM), and then, using the Interpretive Structural Modeling (ISM) model, presents a model that shows the relationships between these practices. The power of driving and dependence of practices are also analyzed using the MICMAC technique. The results of the research show that out of a total of 84 practices introduced in the previous research for the lean supply chain, 49 practices are effective in the lean supply chain of defense industries. It consists of 8 categories and includes: Workshop level management, Quality management, Just in time, Repairs and Maintenance management, Human resource management, Suppliers relationships, New products design and Customer relationship. Customers relationship as the most basic and most driving practice and supplier relationship is the most dependent practice of the defense industries lean supply chain.

The overall purpose of publishing financial statements is to provide information about financial status, performance results, and cash flows to stakeholders. Users' trust, especially investors, shareholders, and creditors, with the information in these statements is an incentive that leads one to fraud in financial reporting. The purpose of present research is to predict fraud in fraudulent financial statements fraud. This triangle is based on the assumption that one is motivated to commit fraud when there are three elements of fraud. These three elements are 1. some perceived motivations for fraud, 2. some opportunities for fraud, and 3. methods of reasoning that fraud does not harm the value of the perpetrator (Cressey, 1973). In this study, the dependent variable of financial statement fraud is used by the researcher as a substitute for earnings management (profit). Independent variables include the pressure of financial stability, the greed of the perpetrator, ineffective supervision, effective supervision, the pressure of external expectations, and predicted financial goals. The statistical population of the study is listed companies in Tehran Stock Exchange and the statistical sample of 98 companies is selected through systematic elimination method during the years 2012 - 2018. The results of testing the research hypotheses using multivariate regression model and panel data model showed that the pressure of financial stability has a significant relationship with financial statements Fraud.

Given the importance of the supply chain for gaining competitive advantage, competition between organizations is said to have been replaced by competition between supply chains. Therefore, supply chain Effective management is a key factor in the success of the organization. Disruptions as the outcome of unexpected events are an inseparable part of the supply chain of today's organizations operating in conditions of uncertainty. A resiliency approach in supply chain management has been introduced to deal with these unexpected events in the supply chain and to improve it quickly and return it to its original state before the occurrence of the event. The role of defense products in enhancing deterrence against military threats, well shows up the importance and necessity of applying a resilient approach to supply chain management of defense industries. In this paper, with the aim of developing a defense industry supply chain resonance model, we first identified the most important supply chain resilience practices, then classified them using exploratory and confirmatory factor analysis, and then, using interpretive structural modeling (ISM) provides a model that illustrates the relationship between these actions. The power of driving and dependence of practices are also analyzed using the MICMAC technique. The results of the research show that out of a total of 37 practices introduced in the previous research for the resilient supply chain, 19 practices are effective in the resilient supply chain of defense industries. It consists of 5 categories and includes: Relationship with the suppliers, Flexibility, Agility, Redundancy and Security. Relationship with the suppliers as the most basic and most driving practice and Agility, Redundancy and Security are the most dependent practices of the defense industries resilient supply chain. Therefore, managers first of all should focus on effectively communicating with suppliers in order to enhance supply chain resilience.

The purpose of this study is to develope a sustainable recovery model for used vehicle in which economic, environmental and social impacts are balanced. This study is result or purpose based and is applied and in terms of method is mathematical programming modeling – quantitative. In order to collecting required data, a questionnaire of paired comparison applied. As well as data modeling for research in case of research, for solving various problems of mathematical programming model by Hypothetical data documentation and experts ideas in Saipa company gathered. Fuzzy Analytic Hierarchy Process has been set appropriate criteria weight for defining social functions applied. Then, using concepts and principles of mathematical modeling has been paid to determine sets, parameters, variables, objective functions and limitations of the mathematical model for locating car waste recovery sites. Then mathematical modeling provided by multi-objective genetic algorithm solved. In this study proposed hybrid algorithm and simple NSGA-II for solving the model used and compared. Some of test problems randomly generated and solved by both algorithms. Also, case study problem is solved using proposed NSGA-II hybrid algorithm. The analysis of data for this study has been done using Excel and MATLAB. Results show that dismantling facility should be establish in Tehran, Semnan, Khorasan, Tabriz, Kashan, and processing facility should be set in Semnan, Khorasan and Tabriz. Solving the test problems show that the proposed NSGA-II hybrid algorithm in terms of solution quality is better simple NSGA-II algorithm and proposed NSGA-II hybrid algorithm is more time consuming to solve.

In recent years, researchers have introduced and developed a concept called "Supply Chain Quality Management", which is described as the last step in moving to "Total Quality Management" and is defined as a systemic approach to improve the performance of organizations that has created opportunities created by low-level communication with suppliers and customers in the organization. The present paper aims to determine the impact of supply chain quality management on organizational performance by considering the role of the intermediary of quality management and supply chain management in the field of writing and attempts to test five hypotheses. This study was conducted using the descriptive-survey method and its statistical population was selected purposefully. A researcher-made questionnaire consisting of 27 questions was used to collect data. 150 people responded to their questions and its reliability was calculated by SPSS software, 0.990, and because the data were normal, they were analyzed using a confirmatory factor analysis using LISREL software is used. The main results of the research are as follows: 92% of land space variable affects quality management and 90% affects supply chain management. Quality management 83% affects supply chain quality and supply chain management, and 90% affects the quality of the supply chain. Supply chain quality has a 98% impact on organizational performance.

Military power is considered as the most important component of national power due to its role in generating deterrent capabilities against foreign threats. Advanced military equipment is considered as one of the most important pillars of the country's military power and thus has an impact on the creation and enhancement of national security, which all the people of the community benefit from. In the Islamic Republic of Iran, Military products are produced in defense industries supply chains and are available to other armed forces. The basic point is that only those products can be effective in enhancing defense capabilities that are competitive in comparison to advanced defense products. New approaches in the field of management have been introduced in order to produce competitive products. This research attempts to present a conceptual model with use of management new approaches, lean, agile and resilient in the supply chain of defense industries, in promoting national security. For this purpose, first using the Delphi method, Competitive characteristics of defense industries were identified. Then using the qualitative research method of content analysis, using semi-structured and in-depth interviews, the role of each of the three approaches in the production of competitive defense products, enhancement of deterrent capacity and national security was investigated. The results indicate that applying the new triple approaches in defense industries supply chain, as a new strategy, lead to the enhancement of deterrence and national security.