A B S T R A C TThe purpose of this study is to measure the level of sustainability of residential complexes in Gorgan and to identify the impact of social capital and its dimensions on the concept of housing sustainability. The research method is descriptive and survey type. The statistical population of the research includes all the residential complexes of Gorgan city, of which 268 cases were determined using Cochran's formula as a statistical sample and were selected and studied using the two-stage cluster sampling method.. A researcher-made questionnaire with an answer package was used to collect data. Its validity was confirmed using the formal method and its reliability using Cronbach's alpha coefficient for the concept of social capital (α = 0.879) and housing sustainability (α = 0.810), respectively. The findings showed that there is a significant positive relationship between social capital and its dimensions with the dependent variable, i.e. housing sustainability variable and its four dimensions. The results showed that the integrated model in the present study was able to explain the relationship between social capital and the concept of housing sustainability to an acceptable extent. Therefore, this model can be useful for other urban areas of the countryExtended AbstractIntroductionThe home is the source and destination of all human life; and man leaves it for work and social activity, and after doing it and gaining experience, he returns home. Therefore, the category of housing is a broad and complex category that has various dimensions. This concept, in addition to the place in the physical concept, includes all the services and facilities needed by an individual or family that need it to live. To this end, housing planning requires in-depth studies in various social, cultural and historical fields. Today, the mere attention to the economy, many human, social, indigenous and cultural values have been lost in the course of these unprincipled constructions that have grown and are growing at an unprecedented rate. Hence, housing architecture does not simply mean designing or constructing space for human life; For this reason, in housing architecture, especially social housing, apart from the design of human habitation, other dimensions of human life and habitation must also be considered. Based on what has been mentioned, in our country, today most of the economic dimension and consequently a small increase in the construction and architecture of residential complexes and other dimensions of sustainable development, including social, cultural, physical and The environment is neglected. Lack of adequate housing, as housing that has the least incompatibility with the natural environment around it and in a wider area with the region and the world; it creates problems for the city and its residents. Meanwhile, residential complexes in Gorgan are no exception to this rule. Complexes that are designed with only the economic dimension in mind, the result of which is the construction of housing in different parts of the city, which has the least coordination and compatibility with other aspects of sustainable development. Given the above, the importance of the present study, attention to the principles of sustainable development and the need to create and expand social capital for human societies, in the space that was drawn is very important. MethodologyAccording to the purpose of the research and the level of data analysis, the survey method has been used to collect data. For this purpose, a researcher-made questionnaire was used to obtain information. The statistical population of the study includes all residential complexes in Gorgan. The sample size is 268 based on Cochran's logical formula. Two-stage cluster random sampling method is used. So that the statistical population is divided into clusters and homogeneous groups and then the quota of groups or clusters is determined in proportion to the frequency distribution of each cluster. In the next step, residential complexes are selected as a statistical sample from each cluster. To verify the validity of the tool, the formal validation method (referring to professors and specialists) has been used. Cronbach's alpha method was also used to determine the reliability of the instrument. Results and discussionAccording to the results of t-test, it can be said that the social capital index is not desirable. The average of social capital index is lower than the hypothetical average. This means that the amount of social capital of the residents of residential complexes in Gorgan is not at the desired level. This is if the level of stability of residential complexes in Gorgan is at a desirable level. Also, there is a significant relationship between housing sustainability and social capital. And the order of the effect of social capital variable on the dimensions of economic, social, physical and environmental sustainability. Based on the results of the probability ratio of the Chi-square value model is less than 0.01, it can be said that the regression model is a good model in which independent variables are well able to explain the changes of the dependent variable. The results of hierarchical regression analysis showed that the estimated value of the social interaction variable is equal to 1.184, which shows that assuming the effect of all model variables remains constant, an increase in the independent social interaction variable increases by 1.184 units. In logarithmic ratios, the dependent variable (housing stability) will be associated. Prioritization of the effectiveness of the studied factors indicates that the factor of formal participation has the first place in determining the sustainability of housing. After this factor, the mental class factor is in the second place, then the residential home ownership factor is in the third place. ConclusionOne of the issues that has attracted everyone's attention in recent decades is housing and its sustainable development, which is in line with human development. An important point that has been addressed in the documents of the Second Human Settlement Summit is the importance of the role of sustainable housing and the provision of adequate housing for the people in the development process. Various factors such as architectural style, climate, geography and customs are influential in housing design in different places. In the meantime, the role of social factors or in other words social capital cannot be ignored; Because social capital is rooted in the structure and social norms of society and is generally a combination of trust, communication network, social norms and social relations at the individual and community level. Accordingly, the main purpose of this study is to measure the social capital of residents and the sustainability of residential complexes in Gorgan. Based on the results, the four dimensions of the dependent variable are affected by the social capital variable. This means that the existence of concepts such as trust, interaction, participation, etc. in residential complexes, can provide the stability of the residential complex. As long as the residents of a complex have an effective and reciprocal relationship with each other, the stability of the residential complex is provided; Residents to protect the complex facilities, provide security, visual beauty, hygiene and cleanliness, rehabilitate or create space Green and ... will interact and participate with each other.FundingThere is no funding support. Authors’ ContributionAuthors contributed equally to the conceptualization and writing of the article. All of the authors approved the content of the manuscript and agreed on all aspects of the work declaration of competing interest none. Conflict of InterestAuthors declared no conflict of interest. Acknowledgments We are grateful to all the scientific consultants of this paper.

Inertial Navigation System (INS) is one of the navigation systems widely used in various land-based, aerial, and marine applications. Among all types of INS, Microelectromechanical System (MEMS)-based INS can be widely utilized, owing to their low cost, lightweight, and small size. However, due to the manufacturing technology, MEMS-based INS suffers from deterministic and stochastic errors, which increase positioning errors over time. In this paper, a new effective noise reduction method is proposed that can provide more accurate outputs of MEMS-based inertial sensors. The intelligent method in this paper is a combined denoising method that combines Wavelet Transform (WT), Permutation Entropy (PE), Support Vector Regression (SVR), and Genetic Algorithm (GA). Firstly, WT is employed to obtain a time-frequency representation of raw data. Secondly, a four-element feature vector is formed. These four features are (1) amplitude of frequency, (2) its ratio to mean of amplitudes of all frequencies, (3) location of frequency in time-frequency representation, and (4) judgment on behaviors of frequency that is obtained by utilizing PE. Thirdly, based on the feature vector, the GA-SVR algorithm predicts amplitudes of all frequencies in the time-frequency representation of the denoised signal. Finally, by employing inverse WT the denoised signal is obtained. In this work, the outputs of the Inertial Measurement Unit (IMU) in ADIS16407 sensor, as a low-cost and MEMS-based INS, have been utilized for data collection. The proposed method has been compared with other noise reduction methods and the achieved results verify superior improvement than other methods.

Among the goals of managers is to maximize the wealth of shareholders and reduce the capital cost. In this regard, deciding on the capital structure is one of the most important strategies to achieve these goals. Since, Board of directors is one of the main decision-making groups in in this field. Therefore, the relationships that can be seen in the form of a social network between the board members of different companies, the purpose of this study is to examine the capital cost and the capital structure in the relations network of the board of directors of companies in the Iranian stock market and is based on data related to 115 companies in the period 2012-2020. Network analysis and regression analysis were used to conduct research tests. Findings showed that in the communication network of companies, some of them are in a better position and have more access and effectiveness. Better location can lead to easier access to information and resources faster. Also, the results of testing the hypotheses showed that there is no significant relationship between the betweenness centrality, and the capital cost and the capital structure. But there is a significant negative relationship between the closeness centrality, and the capital cost and capital structure, and a significant positive relationship between the degree centrality and the capital cost and the capital structure. In other words, it can be said that the position in the structure of relationships can somehow affect the capital cost of companies and their capital structure.

Based on theoretical models and research results there is a significant positive effect between quality and cost accounting. In this study the relationship between cost of equity and six earnings quality was evaluated. Six dimensions of quality include the quality of accruals-based accounting data, variability of earnings, accruals optional, common factors, the ability to forecast revenue and profit is being paved. Hypothesis testing showed that generally the least desirable for companies with profits of companies in the desired maximum value, the cost of equity are higher.The other four indicators of interest "accruals quality" is the highest impact on equity. In addition, the explanatory power of ROE model contains six parameters of interest, more ROE is the explanatory power of models that have used only one indicator of the quality.Thus, the benefits of quality had a significant negative correlation with the cost of equity. The results of this research could benefit from looking at the importance and quality of place to remind investors and other stakeholders.

Objective: The competitive business environment is growing, accordingly, companies are forced to compete with various national and international factors and expand their activities through their new investments. To make these investments, they need financial resources. The importance of accessing useful information for decision-making is important, as it is considered an investor right. Credit rating is useful information for investment decision-making. This study examines the relationship between credit rating and the cost of capital. Its purpose is to examine whether an increase in credit rating leads to an increase in the cost of equity and a decrease in debt costs or not. Because of the narrow background of ranking institutions in Iran and the reluctance of the companies toward the ranking system, a general ranking model is commonly used to determine the rank of the investigated companies. Methods: This study examines a sample of 142 companies listed on the Tehran stock exchange from 2014 to 2020. The companies were selected through a systematic elimination process. The credit rating for each company was measured using the Emerging Market Credit Scoring Model. This rating was then adjusted in three steps: (1) considering the company's vulnerability to exchange rate fluctuations, (2) assessing the degree of credit rating of the industry, and (3) evaluating the company's competitiveness within the industry. A dummy variable was used to indicate an increase or decrease in credit rating from the previous year, where an increase takes the value of one and a decrease takes the value of zero. The cost of debt was calculated by dividing the interest expense in year t+1 by the average debt during years t and t+1, while the cost of equity was calculated by dividing net profits by the equity market value in year t. We used multiple regression with the Generalized Least Squares (GLS) method. Results: According to the obtained results, there is a positive relationship between credit ratings and equity costs, and any increase in credit ratings can reduce the costs of debts. Conclusion: Based on the achieved results, there appears to be a positive correlation between credit ratings and the cost of equity. Furthermore, any increase in credit ratings has the potential to decrease the cost of debt. As a result, an increase in credit rating may lead to an increase in profits, because debt costs decrease and equity costs are affected. This subsequently influences investment decisions. Additionally, the risk of a company can have an impact on its expected rate of return. These findings align with Chen, Chen, Chang, & Yang (2013) as well as Kissgen and Esrahan (2010). It is worth noting that the Emerging Market Model has been validated by comparing its rankings to those announced by the rating agencies. This model takes into account both quantitative and qualitative factors. Therefore, we suggest that rating agencies consider utilizing these results as a guideline for ranking purposes.