Impact of COVID-19 on Corporate Cash Holdings and Speed of Adjustment by Abbas Aflatooni, Mohammad Khatiri, Farzad Eivani

“…Consequently, firms aim to maintain optimal cash levels by adjusting their actual cash ratios towards target ratios. …”
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Value-creating factors in the professional relationship between the auditor and the employer in the auditing profession by Alireza Vaziri, keihan Azadi, Mojtaba Maleki choubari

“…It can be said that audit related activities and related complexities are unavoidable, and auditors are different from each other in knowledge, awareness and ability; and better performance is obtained only if the combinations related to work complexities and the characteristics related to audit groups are properly optimally explained (Alissa et al, 2014). Intra-organizational point of view The behavior and action of auditors can be such that it gives peace of mind to the beneficiaries in using financial statements and relying on them, and it also can change the mindset of the beneficiaries regarding the position of auditing in the society by inefficient behavior and reducing the audit quality. …”
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Training Psychological Skills: Efficacy and Assessment of a Nonclinical Psychological Sports Coaching E-Intervention for Young Elite Athletes by Raphaël Bonetti, Fabienne Crettaz von Rotten, Denis Hauw

“…Solid acquisition of these skills may contribute to more effective learning and optimized development opportunities, aligning with principles of knowledge transfer and long-term sustainability in athlete development. …”
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600 meters to VO2max: Predicting Cardiorespiratory Fitness with an Uphill Run by Kübra Stoican, Regina Oeschger

“…Therefore, an estimation of CRF can yield relevant information for healthy people to assess their risk of developing coronary diseases, as well as for athletes to design tailored training programs to optimize their performance. The gold standard for assessing CRF is a direct measurement of maximal oxygen uptake (VO2max) in laboratory settings, which quantifies oxygen consumption mostly during graded maximal exercise tests [2]. …”
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Presenting a model to explain unfavorable risk and favorable risk according to psychological variables in predicting market fluctuations in the Iranian capital market. by Hasan Rezaeikangi, Mahdi Mohammad Bagheri, Hojat Babaei, Ali Raeispour Rajabali

“…Favorable and unfavorable risk Optimal risk measures are based on the assumption that upward movements in returns and therefore upward volatility in expected or average returns are also considered risks. …”
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Effect of Information Genotype on Investors' Inertia by Fatemeh Jahandari, Amirhossein Taebi Noghondari, Hadis Zeinali

“…Understanding the effect of information presentation models is important for investors facing a wide range of information to make optimal decisions. This study investigated the effects of information genotype on investor inertia, which are emerging areas of study globally. …”
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Explaining the model of value creation of tax income and gross domestic product based on tax system reforms by Bahram Ramazani, Mojtaba Malekichoobari, Sina Kheradyar

“…The economic infrastructure of any organization is formed by the financial issues of that organization, the establishment of a prosperous economic system with a strong financial infrastructure in the country helps to increase income and strengthen the financial health of the budget by establishing the optimal and appropriate relationship between limited resources and unlimited human needs. …”
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Analyzing the indicators of choosing the appropriate teaching method for Education the principles of accounting (1) using the Meta-synthesis method by Hossein Esmailkhani, Mahmoud Moeinaldin, Forough Heirany

“…The ability to do this requires choosing the most appropriate strategy that ensures optimal absorption of the educational content by the provider. …”
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Explanation and design of mentoring in order to promote human resources activities in the National Company of Southern Oil-bearing Regions by Ali Ghasemi Ghasemvand, Vahid Chenari, Mehrdad Hamari, Seyyed Ali Akbar Ahmadi

“…According to the findings of the research, for the optimal use of human resources in planning in the field of mentoring evaluation, it is suggested: - Due to the fact that the human resources activities in the National Company of Southern Oil-bearing Regions need to be improved and the use of management systems and attention to these activities will improve the human resources activities, and if human resource activities are performed well; the performance of human forces and human resources of the organization will improve, and the achievement of the organization's goals depends on the performance of its human resources, and the proper performance of the organization's human resources will make the organization's goals effective and efficient. …”
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Evaluation of Arabic lesson teaching in higher education based on the Kirkpatrick model by Ali Akbar Mollaie, Mohammad Aslam Raiesi

“…Based on the findings of the research, the teaching of Arabic in Tehran's higher education institutions is at an optimal level in terms of response, learning and results. …”
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Designing a cyber insurance implementation model using foundational data theory by Behzad Esmaeilifar, manouchehr Ansari

“…Soleymani Rouzbahani & Hoseini (2016) in their research entitled "Study of crime and security insurance in cyberspace" referring to the rapid growth of technology, the introduction of computers and the use of the Internet and the resulting changes in human life, paid attention to Internet insurance as a tool to deal with the emergence of virtual crimes such as information theft in the world of internet communication. wang (2019) in his research entitled "Integrated framework for information security investment and cyber insurance" presented an analytical model for optimizing company cyber security and cyber insurance costs based on the effectiveness of costs and with the aim of reducing threats Cyber, vulnerability and effects. …”
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Designing and explaining the policy framework for the development of electric vehicles in Iran by Sayed Abbas Karavand, Yazdan Shirmohamadi, Mohammad Taghi Amini

“…In addition, by intervening and correcting the allocation of non-optimal resources, they eliminate market defects. …”
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The application of blockchain with a comparative approach and its impact on risk, flexibility and internal control evaluation by mohammadsadegh aminipoor, HamidReza GholamniaRoshan, azadeh kiapour, Iman Dadashi

“…This flexibility feature helps organizations to implement changes quickly and optimally in processes and contracts. Evaluation of internal control: using blockchain, changes and any operations on data are recorded and visible. …”
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Designing and explaining the improvement model of women's employability capacity with emphasis on the 7th development plan by Mahsa Vahidpour, Akbar Etebarian Khorasgani, Mehrban Hadi Peykani, Saeed Daei-Karimzadeh

“…The ability to obtain a new job if necessary, that is, to be independent in the labor market with the desire and ability to manage one's job transfer between and within work organizations using optimal effort. 4. A person's capacity to continuously develop and improve their skills to maintain relevance and attractiveness in the labor market (Gürbüz et al, 2022). …”
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A Model for Implementing New FinTechs in the Banking Industry (Peer-to-Peer Lending) by Hosein Mohammadi, Narges Mohammadalipour, Noroz Norollahzadeh, Ghanbar Abbaspour asfadan, Mahnaz Rabie

“…Also, fintech market development strategies include community participation in the marketing process, use of social networks, smart and optimal advertising, useful and valuable content production, branding, adaptation of communication strategies to the nature of the fintech market, geographic and cultural segmentation of the market, as well as customer education. …”
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Estimation and evaluation of iron reserves in the eastern area of Eileh1 mine, Razavi Khorasan province by Hamid Esmati Daroneh, Maryam Gholamzadeh

“…The design and implementation of this drilling strategy should be carefully planned to optimize resource assessment. …”
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Presenting Iran's new economic diplomacy model with an export approach for neighboring countries with an emphasis on cultural and media diplomacy capacities by sekhavat kheirkhah, sayed Ali Tabatabai Panah, Alireza Soltani, Hamid Reza Shirzad

“…Extended Abstract                                           Introduction Iran's business situation with its neighbors shows that Iran does not have a comprehensive solution for success in exporting and developing commercial and economic relations; therefore, finding an optimal solution for Iran's economic and commercial growth, especially with neighbor countries, is the main concern of thinkers., Having numerous natural and human capitals and geographical and strategic advantages, Iran has the capacity to improve its position among 15 neighbor countries; relying on these advantages and using modern business models, it can promote its regional economic and commercial goals for finding new markets. …”
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大學教師學術發表影響力之影響因素 Factors Influencing Publication Impact of Faculty by 郭玲玲 Ling-Ling Kueh, 許清芳 Ching-Fan Sheu

“…Institutions can effectively optimize resource allocation to enhance academic productivity by adopting a nuanced approach to such allocation. …”
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The Impact of Sanctions’ Reduction and the Financial Strength of Companies on the Development of Garment Exports, Considering the Mediation Role of Direct and Indirect Exports. by Farshad Alidaei, Mostafa Hashemi Tilehnouei, hossein vazifedoost

“…These companies can increase their financial strength through appropriate and optimal financing methods and select target markets that have high export value added. …”
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Measurement report: Rocket-borne measurements of large ions in the mesosphere and lower thermosphere – detection of meteor smoke particles by J. Stude, J. Stude, H. Aufmhoff, H. Schlager, M. Rapp, M. Rapp, C. Baumann, F. Arnold, B. Strelnikov

“…The instruments were optimized to detect large ions with a mass-to-charge ratio (<span class="inline-formula"><math xmlns="http://www.w3.org/1998/Math/MathML" id="M1" display="inline" overflow="scroll" dspmath="mathml"><mrow><mi>m</mi><mo>/</mo><mi>z</mi></mrow></math><span><svg:svg xmlns:svg="http://www.w3.org/2000/svg" width="23pt" height="14pt" class="svg-formula" dspmath="mathimg" md5hash="91270dba487782af7360c80516416e4b"><svg:image xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="acp-25-383-2025-ie00001.svg" width="23pt" height="14pt" src="acp-25-383-2025-ie00001.png"/></svg:svg></span></span>, mass) of up to <span class="inline-formula"><math xmlns="http://www.w3.org/1998/Math/MathML" id="M2" display="inline" overflow="scroll" dspmath="mathml"><mrow><mi>m</mi><mo>/</mo><mi>z</mi></mrow></math><span><svg:svg xmlns:svg="http://www.w3.org/2000/svg" width="23pt" height="14pt" class="svg-formula" dspmath="mathimg" md5hash="63c7f3946b001d4e8415de9c4a1834dd"><svg:image xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="acp-25-383-2025-ie00002.svg" width="23pt" height="14pt" src="acp-25-383-2025-ie00002.png"/></svg:svg></span></span> 2000 and 20 000 respectively, for analysis of meteor smoke particles. …”
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