The development of Istisna securities as one of the Islamic financial instruments requires identifying and analyzing its risk. This article seeks to select the model and the optimal risk coverage solution in the operating Models of Istisna securities. According to the findings, the selection of the optimal model in the risk coverage of Istisna securities has led to attracting liquidity of risk-averse groups of investors and will provide the financial resources needed by economic institutions in the community. Using a descriptive-analytical method, using the questionnaire tool and its distribution in the statistical community of scientific elites and financial market experts and specialists and utilizing the five-choice Likert spectrum this research has been proposed. The results show that among the Operational Models of Istisna securities, the Islamic Stock Exchange model is the best model. Among the risk hedging strategies, the central bank strategy and the commitment method can be recommended as the best strategies.

Takaful is an Islamic insurance concept which is grounded in Islamic transactions, observing the rules and regulations of Islamic law. Like the traditional Insurance companies, Takaful companies and institutions are designed to cover future possible damages and threats.In Addition, takaful plan contributors are participated in their benefit from profitable investments and activities. Mudharabah-based family takaful and mudharabah-based publictakaful are Models of takaful that have been explained in this paper.Although these Models have been designed on the basis of certain contracts such as mudharabah, hiba (gifting) qardh (benevolent loan) and wikalah (agency), given the specific objectives that these companies follow, takaful Models are mixed contracts that don' t conform to anyone of these contracts specifically.Jurisprudential analysis of these two Models presented in this study benefiting from content analysis research method has confirmed their accuracy. It seems that in addition to materializing insurance companies' goals, and in view oftakaful contributors taking benefit from the surplus profit obtained, takaful Models are more compatible with Islamic principles and justice.

In The current paper presents an idea for solving a class of linear matrix di erential equations of second order. To perform so, the Operational matrix of the integration based on the Bernstein multiscaling polynomials are used to reduce the main problem to system of matrix equations. Numerical experiments illustrate the applicably and e ciency of the propounded technique.

Automatic topic detection seems unavoidable in social media analysis due to big text data which their users generate. Clustering-based methods are one of the most important and up-to-date categories in topic detection. The goal of this research is to have a wide study on this category. Therefore, this paper aims to study the main components of clustering-based-topic-detection, which are embedding methods, distance metrics, and clustering algorithms. Transfer learning and consequently pretrained language Models and word embeddings have been considered in recent years. Regarding the importance of embedding methods, the efficiency of five new embedding methods, from earlier to recent ones, are compared in this paper. To conduct our study, two commonly used distance metrics, in addition to five important clustering algorithms in the field of topic detection, are implemented by the authors. As COVID-19 has turned into a hot trending topic on social networks in recent years, a dataset including one-month tweets collected with COVID-19-related hashtags is used for this study. More than 7500 experiments are performed to determine tunable parameters. Then all combinations of embedding methods, distance metrics and clustering algorithms (50 combinations) are evaluated using Silhouette metric. Results show that T5 strongly outperforms other embedding methods, cosine distance is weakly better than other distance metrics, and DBSCAN is superior to other clustering algorithms.

Evaluating the cutting rate (CR) of stones is important in the cost estimation and the planning of the stone processing plants. This research used regression Models to estimate the stones’ CR based on their physico-mechanical characteristics. Stone processing factories in Mahallat City (Markazi province, Iran) were visited, and the CR of diamond circular saws was recorded on six different travertine stones. Next, the stone block samples were collected from the quarries for laboratory tests. Stones’ porosity (n), uniaxial compressive strength (UCS), and Schmidt hammer hardness (SH) were determined in the laboratory as their physico-mechanical characteristics. Correlation relationships of CR with physico-mechanical characteristics were evaluated using simple and multiple regression analyses, and estimator Models were developed. Results showed that multiple regression Models are more reliable than simple regression for estimating the stones’ CR. The validity of the developed multiple regression Models was verified with the published data of one researcher. The findings indicated that these Models are accurate enough for estimating the CR of stones. Consequently, the multiple regression Models provide practical advantages for estimating the CR and save time and cost during the planning and design of the stone processing factories.

The benchmarking tools is one of the key research tools in the world that help programmer to to develop and operate applications with the aim of reducing the cost of trial and error. In this study, after much investigation at eight countries in the field of protectionism of local product we select 8 countries with different culture and economy that include the United States of America, Australia, Great Britain, Canada, Malaysia, India, New Zealand and South Africa after that we identify more than 12 key factors that be done in all of this country, then at the second step we try to identify effective measures for implementation in IRAN then we interview with more than 15 experts in the field of economy and production, result is, producing eight mining Key Pivot suitable for implementation in the country aimed at increasing the public's consumption of domestic goods.

This study aimed to estimate the genetic parameters of body weight traits in Markhoz goats, using B-spline random regression Models. The data used in this study included 19549 records collected during 29 years (1992-2021) in Markhoz goat Breeding Research Station, located in Sanandaj, Iran. The model used to analyze data included fixed effects (year of birth, sex, type of birth and age of dam) and random effects including direct additive genetic, maternal additive genetic, permanent environmental and maternal permanent environmental assuming homogeneous and heterogeneous residual variance during the time. Akaike (BIC) and Bayesian (BIC) information criteria were used to compare the Models and bspq.4.4.4.4 was selected as the best model. The direct heritability values for birth, 3-month, 6-month, 9-month and 12-month weights were estimated to be 0.14, 0.16, 0.08, 0.28 and 0.26, respectively. Genetic correlation between body weights at birth and 3-month, birth and 6-month, birth and 9-month, birth and 12-month, 3-month and 6-month, 3-month and 9-month, 3-month and 12-month, 6-months and 9-month and 9-month and 12-month were 0.22, 0.38, 0.21, 0.56, -0.26, 0.30, 0.62, 0.86 and 0.77, respectively. The highest phenotypic correlation was between the weight of 9-month and 12-month (0.82) and the lowest correlation was between birth weight and 3-month and 6-month (0.12). The results showed that the 9-month weight is a good criterion for selection in Markhoz goats.

Applying different methods and tools to finance Different economic sectors with risk and risk and return on investment and financing is always alongside And because of the investment decisions Always on the basis of and considerate relationship Between risk and returns. Investors should always invest in their decisions Consider the risk. Because of the importance and effectiveness of the risk, as well as the impossibility of eliminating risk It must identify, calculate and manage the risks. The need to pay attention to this issue is that Expansion and deepening of the financial market in the country should be to eliminate the country's restrictions on the attraction of capital According to religious considerations and, at the same time, respond to the basic needs of society It should be done by developing the capital market of Iran and diversifying its existing tools. Introduction of Intangible Bonds as a powerful financial tool for financing various economic sectors Considering the potential and actual risk assessment and design of risk coverage of these securities to expand and publicly accept it in Iran's financial system Can solve many challenges of Iran's financing system. In this paper, descriptive-analytic method was used using questionnaire data and AHP method We study the hypothesis that "Among the Operational Models of: Bonds Istisna'a, the Stock Exchange Organization model is the optimal model for risk coverage. " To examine this hypothesis, some risks of issuing embedded securities in the form Istisna'a model Parallel Stock market Istisna'a model indirect Studied The results show that the risk coverage among the operating Models of embedded securities, the stock model is the best model for risk coverage.

This paper studies the cash flows forecast Models and compares the predictive ability of Models based on absolute forecast error. Also, the effect of volatility of Operational profits and firm size on predictive ability of each accrual and cash based Models has been considered. In these analyses a sample data of 98 listed companies in Tehran stock exchange for the period of 1380 to 1387 has been used. In order to study the effect of each factor on predictive ability of Models, spearman correlation has been conducted between the mentioned factors and absolute forecast error.According to the reached results, those Models with use accruals information in prediction of cash flows have higher predictive ability than those Models with use only the cash flow in prediction. The investigation of spearman correlation showed that with increasing volatility of Operational profit, predictive both ability of Models decreases, but the predictive ability of accrual and cash flow based Models to be increasing with firm size.

In this article, after first discussing the concept of risk, types of risk and the most important bank risks, Operational risks and their measurement approaches in financial institutions will be discussed. Then, the implementation of the Basic Indicator Approach (BIA) and Standardized Approach (STA) will be demonstrated in the Bank of Industry and Mine. The outcome of this research is the determination of the capital charge to confront different types of Operational risks at the Bank of Industry and Mine, using the two Operational risk measurement approaches approved by the Basel Committee.The importance of implementing measurement Models for Operational risk stems from the fact that Operational risks are curcial in financial institutions. As will be shown in the subsequent sections of this article, Operational risks relate to a wide spectrum of Operational losses and a determination of their magnitude will be helpful and necessary to senior management for improved managerial decision making and for a better management of the institutional Operational risks.