Independence in auditing is one of the most basic characteristics that an auditor should have in order to adhere to the requirements and standards related to maintaining ethics and performance to improve the quality of auditing, to have inertial capabilities to resist the influence of owners. Inertial behavior triggers independence in the auditor, which leads to an increase in endurance capacity and intolerance of the client. The Purpose of this research is Auditor's Inertial Behavior against Client Influence by An Analysis Based on the Comprehensiveness of Individual Characteristics. The methodology of this research was mixed and used in the qualitative part of the grounded theory analysis based on Glaser's approach to formulate the model and in the quantitative part of the fuzzy structural interpretive analysis. Because in the qualitative part, a theoretical framework was first presented and in the quantitative part, the research sought to determine the most effective component of the auditor's inertial behavior against the influence of the client. The target population in the quality department was 12 academic specialists who were considered experts, both scientifically and empirically. The selection process was a theoretical sampling method based on the snowball technique. But the target population in a small number of 19 auditors with work experience and level of technical and specialized knowledge were selected through homogeneous sampling. This number of participants was approved because of the nature of the fuzzy interpretive matrix analysis, which emphasizes the limited number of participants in the research. The results of the research in the qualitative part indicate the existence of 3 categories, 8 components and 35 concept codes that have laid the dimensions of the auditor's inertial behavior against the client's influence in the form of an integrated 8-dimensional model. The results also indicate in a small part of the prioritization of the components of the auditor's inertial behavior in three levels of the matrix model that the third level was the most effective component and the first level was the least effective component related to each of the research categories. Therefore, it was found that focusing on the internal control center is the most effective behavioral measure in the auditor's inertia against the client's influence.

Today's field of accounting knowledge, due to social changes, is an area that needs to be transformed in terms of promoting a focus on interaction with stakeholders. In fact, achieving a coherent and interactive understanding between the pillars of the accounting profession and stakeholders is always considered a futuristic perspective of the social context in this area that should be considered. Due to such support, the accounting profession has sought to develop accounting metaphors in recent years, inspired by critical analysis or pragmatism analysis. In a simple definition, metaphor can be considered as a process of connecting the knowledge-enhancing functions of an interdisciplinary field in the humanities, which helps to establish a concept in the form of a scientific paradigm in that field. The purpose of this research is designing a metaphor functional model of dialogic accounting by grounded theory and fuzzy interpretive matrix analysis.

The methodology of this research was mixed and used in the qualitative part of the grounded theory analysis based on Glaser's approach to formulate the model and in the quantitative part of the fuzzy structural interpretive analysis. In fact, the purpose of the analysis in the qualitative part was to present the model and in the quantitative part was to determine the most influential component identified in the data analysis of the foundation. The target population in the quality department was 12 academic specialists who were considered experts, both scientifically and empirically. The process of selecting individuals was a theoretical sampling method based on empirical knowledge in the auditing profession. However, the target population in the quantitative section was 25 managers of the accounting department of capital market companies who were selected based on work experience and the level of technical and specialized knowledge through improbable sampling. This number of participants was approved because of the nature of the fuzzy interpretive matrix analysis, which emphasizes the limited number of participants in the research.

The results of the research in the qualitative part indicate the existence of 3 categories, 6 components and 36 conceptual codes that have laid the foundation for the metaphorical function of dialogic in accounting in the form of an integrated hexagonal model. Then, with the aim of determining the reliability of the research dimensions, Delphi 6analysis was used, which based on the two criteria of average and agreement coefficient, all 6 main components determined in the research model based on the agreement coefficient; the mean and standard deviation are confirmed. In other words, considering that the average of the main components was 5 and above 5, and on the other hand, because the agreement coefficient obtained is more than 0/5 and the standard deviation was below 1, it should be stated that all the main components of the research were approved. Also, the results in a small part of prioritizing the components of dialogic accounting in 5 levels of the matrix model indicate that the fifth level was the most influential component and the first level was the least effective component related to each of the research categories. Therefore, it was found that the component of the standardization normalizing trust in accounting knowledge "X1" as a criterion of the category of cultural mechanism of discourse accounting to users is the most influential component of dialogic accounting.

Accounting knowledge, which has an institutionalized existential philosophy towards a society and its stakeholders, is considered to have an effective role in creating trust and can lead to an effective system of accountability and responsibility for legitimacy among stakeholders. Since dialogic accounting, in its essence, requires symbolic approaches to reach arguable norms and common knowledge between itself and the stakeholders, trust is a consequence that can occur in the presence of this metaphor or allegory (dialogic) in accounting. In fact, dialogic accounting, in its structured norm form, contributes to common understandings in accounting perception and causes the nature of dialogic accounting of symmetric information capacities to be promoted in decision-making for users. Also, social integration, due to the formed norms based on trust in accounting, is able to create mutual perceptible capacities for the operators of this profession, i.e. accountants, in terms of understanding the needs of users with social realities and changes, and the ground for the modification of financial reporting standards as a set of functions. Provide accounting. On the other hand, the norm of trust in accounting based on the cultural content of dialogic accounting helps to strengthen the reasoning symbols in the form of a common language and causes justice in the use of information based on its procedural dimension in accounting to take a more coherent form and causes the proportionality of the functions of this knowledge with the needs and expectations of stakeholders. It was also found that the value-oriented functions of future accounting, as another component of the cultural mechanism of dialogic accounting, is ranked second in terms of influence from the metaphor of dialogic accounting, which will lead to the development of future perspectives of accounting knowledge based on interaction with stakeholders in social contexts. Therefore, in line with the theoretical framework of Litteljohen and Fosse (2011), future accounting values depend on the dynamics of the company's interaction cycle with stakeholders through financial instruments and information feedback.

Cloud accounting represents a new organizational model in which the accounting services of IT and IT support companies as online services, with users accessing software applications over the Internet, without specific infrastructure or operating systems, and without partial licenses, in exchange for Online services are provided. Due to the advancement of technology and the great importance of cloud accounting, the purpose of this study is to investigate the cloud accounting advantage in Iran using interpretive structural modeling. The research methodology is a combination of qualitative and quantitative methods that have been done to collect the components of cloud accounting advantage from the qualitative method by examining the theoretical foundations and performing fuzzy Delphi analysis with the participation of 16 accounting faculty members as experts. Quantitatively, through the formation of its own structural interaction matrix, it seeks interpretive structural modeling, which has been done in this section with the participation of 12 faculty members of accounting. The results show that the main advantage of cloud computing based on prioritization are cost reduction and remote access. Also, the highest level and least effective advantage of cloud accounting is more security.

Correction old OD matrix is one of the Cheapest methods for provide the Origin-destination matrix for the base year, which are based on the observed values in selected links. In each of these methods, in order to obtain the share of each links from the demand between the ODs, the primary matrix (and in subsequent replicates, the modified matrix) is assigned to the network. By introduction of fuzzy concept, new methods for correcting the OD matrix have been refined, which called the fuzzy flow method (TFF). This method uses the matrix assignment as well as other methods in the matrix correction process. Considering the importance of the assignment method used in matrix correction, this paper deals with the effect of traffic assignment method in traffic fuzzy flow correction method. The results show that the use of the user equilibrium method is superior to the stochastic and incremental assignment, and the good fit coefficient in the user equilibrium method is equal to 0.82, while in the stochastic method, this R2 is 0.72 and in the incremental assignment has a value of 0. 67.

Maneuvering with the highest speed and low power has always been a challenge to design a satellite and spacecraft control system. In this paper, apart from the complexity of modeling actuators, different control methods were used to control the satellite attitude in the presence of uncertainties and disturbances in satellites, in order to obtain an explicit response to minimize the EULERINT criterion. The EULERINT criterion is the integral of the Euler angles between the body axes and the target around Euler's axis over time and somehow interprets the speed of the satellite maneuver in the three control axes. First, using the proportional-derivative control, the comparison of the EULERINT criterion in the application of different kinematic representations (Euler, quaternion vectors and direction cosine matrix equations) in linear and nonlinear models of the satellite was carried out. Then the comparison of the EULERINT criterion between the different methods was presented using the quaternion kinematic, which has the least amount of EULERINT, through changing the proportional-derivative controller to linear-quadratic regulator controllers, pole placement, adaptive, fuzzy, and adaptive-fuzzy. The comparison was conducted to achieve the best control method in terms of frequency response, the lowest EULERINT and the least control effort to control the attitude of the satellite in the presence of disturbance and uncertainty.

Financial fragility is one of the terms that has recently been widely used in financial and accounting issues and its improvement has become one of the important issues and challenges in various organizations in the public and private sectors. This mixed (qualitative-quantitative) research has been conducted with the aim of presenting a model for promoting financial fragility with a screening approach in companies listed on the Iranian Stock Exchange. After interviewing 19 experts, 28 components of the model were identified in the qualitative section, but fuzzy Delphi method was used to rely on very important components and screen the identified components. Then, to achieve the model in the quantitative part, based on interpretive structural modeling (ISM) and self-interaction matrix was used to collect the required data. Findings The research presents a four-level model consisting of 9 components, of which the most effective component and the only independent component of the financial fragility improvement model of this research is the amount of economic stability.

This study aims to design a model for enhancing the acceptance level of electronic services. The research philosophy is interpretive, and a mixed-method approach (qualitative and quantitative) was applied. The research is practical in purpose and exploratory in nature and method. The qualitative phase's statistical population comprised experts in executive and academic sectors related to electronic government, with a sample of 17 participants selected through purposive (snowball) sampling. The quantitative phase's statistical population included active employees in the information technology departments of executive agencies as electronic service providers, along with citizens of Zahedan as service recipients; the sample was selected using stratified sampling. The research strategy involved thematic analysis in the qualitative phase and fuzzy DEMATEL in the quantitative phase. Data collection tools included library studies, semi-structured interviews, and questionnaires, analyzed using SPSS and NVivo12 software. The content analysis results identified factors affecting the acceptance of electronic services in four categories, 16 dimensions, 33 components, and 146 indicators. The findings also indicated that causal enablers of acceptance level had the highest row and column differentiation values in the fuzzy total relations matrix (R-C), highlighting their impact, whereas consequences had the lowest values, indicating their higher level of dependency.

Robust regression is an appropriate alternative for ordinal regression, when outliers exist in a given data set. If we have fuzzy observations, using ordinal regression methods can’t model them; In this case, using fuzzy regression is a good method. When observations are fuzzy and there are outliers in the data sets, using robust fuzzy regression methods are appropriate alternatives. In this paper, we propose a fuzzy least square regression analysis. When independent variables are crisp, the dependent variable is fuzzy number and outliers are present in the data set. In the proposed method, the residuals are ranked as the comparison of fuzzy sets. In the proposed method, the residuals are ranked as the comparison of fuzzy sets, and the weight matrix is defined by the membership function of the residuals. Weighted fuzzy least squares estimators (WFLSE) are obtained by using weight matrix. Two examples are discussed and results of these examples are presented.