درخت حوزه‌های تخصصی

We consider a class of fuzzy stochastic differential equations (FSDE), in which the integrands of the stochastic integrals are not adapted to the duration generated by a Wiener process. Such equations with randomness, fuzziness, and non-adapted processes can be applied in financial models. We discuss the existence and uniqueness of strong solutions. We consider a class of fuzzy stochastic differential equations (FSDE), in which the integrands of the stochastic integrals are not adapted to the duration generated by a Wiener process. Such equations with randomness, fuzziness, and non-adapted processes can be applied in financial models. We discuss the existence and uniqueness of strong solutions.

Objective: A study of the movement of the insurance industry returns shows that the movement of income returns was less than the movement of the insurance industry. The movements of lower income returns than the movements of paid losses of the insurance industry in the economy are due to various variables, including the management of the insurance industry, part of which is due to risk recognition. Which helps managers in the insurance industry, to the extent of tolerable and intolerable risks in the acceptance or non-acceptance of various swimming risks, and by managing them play an important role in marketing and increasing the demand for insurance and in general, In line with the optimal growth of the insurance industry. Methodology: This study, using generalized conditional autoregression models, ARIMA-GARCH / TARCH and beta coefficient, has evaluated the impact of risk on the return of the insurance industry in the Iranian economy during the period 1350-1398. Results: The results showed that there is a significant relationship between the study of the impact of risk on the return of Basma industry. Also in this research, systematic risk has been investigated using the beta coefficient method. Since the result of the impact of risk on the return on income of the insurance industry is 67%. Because the obtained beta coefficient is less than one and greater than zero. This result indicates that the income of the insurance industry is smaller than the general trend of market movement and risk aversion

So far, readabilityof disclosure concepts and the behavioral features of investors have not been addressed appropriatedly in Iran despite their importance and there is not even a suitable tool to measure it in the country. Therefore, it seems necessary to conduct research in Iran to introduce the concept of disclosure readability, its measurement and the impact of business strategy on the readabilityof disclosure of financial statements. Therefore, the current paper evaluated the effect of the type of business strategy on the readability of financial statements of companies listed on the Tehran Stock Exchange. This is an applied causal (post-event) correlational paper. The statistical population of the study is all companies listed on the Tehran Stock Exchange. Using the systematic elimination sampling method, 129 companies were selected as the research sample and were surveyed in a period of 5 years from 2015 to 2019. EViews 9 and regression were used to test the research hypotheses. The results show that the type of business strategy affects the readability of financial statements of companies listed on the Tehran Stock Exchange.

Banks play an important role in the growth and development of any economy. A profitable banking system enhances economic stability and efficiency to mitigate the impacts of sudden macroeconomic shocks. To be more efficient and profitable, banks need to recognize the factors underpinning their performance. Accrued liabilities are one of the factors that hinder the profitability of banks. There are several methods to assess banks' profitability with their own pros and cons. Among them, data envelopment analysis (DEA) has been recommended as one of the most common approaches to evaluate different efficiencies including cost efficiency, revenue efficiency, technical efficiency, and finally profitability. The availability of prices/weights of inputs and outputs provides financial managers with significant information for evaluating efficiencies and assists them in decision-making and strategy development processes. This study mainly aims to analyze banks' profitability by considering accrued liabilities resulting from undesirable factors, for which relevant data were collected from 33 branches of a commercial bank in Gilan province, Iran based on managerial and weak disposability. The results illustrated that only three branches were graded one in three dimensions of efficiency, namely technical, cost and revenue, and profitability. Besides, it was suggested that the lack of these efficiencies was not correlated with the branches' profitability.

In this paper, we use fuzzy numbers and possibility theory to model possibility. The purpose of this work is to determine the optimal investment model based on the neural network method for fuzzy LR, trapezoidal and triangular numbers in an optimal portfolio. It is listed on the Tehran Stock Exchange to maximize "returns" and reduce "risk" to find the optimal portfolio. Therefore, to achieve this goal, the problem of multi-objective nonlinear programming is addressed. Also, by substituting the mean-variance model and the standard mean deviation instead of the Markowitz mean-variance model, the selection of the optimal portfolio in the possible space is examined. Finally, after calculating the model of the possibility of fuzzy numbers, we reach the optimal stock portfolio, which can be used to set the stock portfolio that has the highest returns and the lowest risk.

SUBJECT AND OBJECTIVES : Education has a special place in the perspective of Islam and the school of Confucius. Although there are some differences in various areas in both schools, in terms of goals and motivations of education, the numbers of the audience and the methods of creating motivation, the two schools are significantly similar. It is through the comparison of the education in both schools that the reader will be enlighten to judge about the importance of education and acquire the deeper and reliable knowledge about both schools from the perspective of educational system. METHOD AND FINDING : The author first elaborates the different understandings and goals of the term education in both educational systems, then he begins the article with exploring the ways in which these two schools treat the educated audience, in order to provide readers with a deeper understanding of the differences in their educational ideas and goals; Finally, it elaborates the status of morality in the implementation of education. At the end, the following outcomes should be noted. Both schools of thought believe that not any science is not suitable for teaching. While Islam emphasizes that education is obligatory for every man and woman，the Confucian school, which according to history promotes the theory of “education without discrimination” believes that the content and method of education cannot be the same for everyone; but education should be designed based on the talent and interest of learners. CONCLUSION : Islam and the school of Confucius consider the study of thoughtless sciences to be worthless and harmful. They see asking questions as the key factor to awareness. However, addressing issues related to education in Islam and the Confucian school will lead to a better understanding of the various dimensions of education and consequently mutual understanding of Islamic civilization and Chinese educational culture.

SUBJECT AND OBJECTIVES : Contemporary human, despite reaching the peak of development and enjoying significant scientific, advancements, do not seem particularly satisfied and content. The destructiveness of time, the fear of death, and the brevity of life are among the factors that contribute to the emergence of disillusionment and the proliferation of nihilistic thoughts in the modern world.  The constant pursuit of material gains has failed to address deeper existential concerns. Therefore, there is a growing need to explore the profound aspects of life, such as the search for meaning and the quest for personal fulfillment, in order to alleviate existential pains and enhance the overall quality of human existence. In this regard, the main subject and objective of the present research are focused on the issue of life's meaningfulness and human longevity by finding tangible solutions to existential pains, improving the meaning and values of their lives. METHOD AND FINDING : This research, with an Analytical-Descriptive approach to examine the philosophical and existential theories of Ludwig Wittgenstein, particularly focusing on his early philosophy and exploring the constitutive components of meaning from his perspective in human life. CONCLUSION : The results of this research emphasize the importance of two fundamental elements, Aesthetics and Ethics, with a special emphasis on the metaphysical subject's eternal perspective, in creating a meaningful and purposeful life. These two components are considered as the highest means of expressing the real values of life and a solution for overcoming its challenges and difficulties, guiding humans towards a meaningful life.

SUBJECT AND OBJECTIVES : Families are formed as a result of marriages between women and men who love each other and are bound by a very strong contract, namely marriage. On the other hand, Divorce occurs because there is no agreement in solving problems in the household between husband and wife. Based on this, the question is, how does the level of education and quality of life of the community influence the family divorce rate? METHOD AND FINDING : This research is a quantitative panel data regression study, which is a combination of cross-action data from 9 districts/cities in Jambi Province and time series data from 2018-2021. The findings of the analysis show that the best model used to explain the effect of education and the Human Development Index (HDI) on family divorce rates in Jambi province is the Common Effect. CONCLUSION : Based on this model, the results are obtained: (1) there is a positive and significant influence between the level of education on the family divorce rate in Jambi Province. (2) there is a negative and significant effect of HDI on the family divorce rate in Jambi Province. (3) simultaneously education and HDI have a significant effect on family divorce in Jambi Province. In sum, synergy is needed between the government, the private sector, and the community in realizing a quality of life through increased employment opportunities, access to health, and comfort in life.