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.

Introduction: Fund or capital which is needed to finance a business or invest in a plan is prepared by different groups, those groups expecting a significant rate of return. Cost of equity of a business is equal to the minimum expected returns which a plan should include, and in this case investors will become eager to pay their fund for business. Research shows that various factors have effect on expected rate of return. Basu (1977) mentioned in his studies that those stocks that have larger P/E ratios will have a larger expected return. Bhandari (1988) described in his studies that depth ratio to total equity of shareholders as one of leverage ratios, have a relationship with expected return....

The entities improve their product market power, so that remain in competitive markets. This would decrease financing cost such as cost of equity. Hence, the purpose of this paper is to study relationship between product market power and cost of equity. Financial data of 132 listed companies in Tehran Stock exchange has been analyzed. As a research method, correlation analysis is used and multi variable regression applied for hypothesis test.The results demonstrate a meaningful and reverse correlation between product market power and cost of equity. In other words, the more increase in product market power, the less cost of equity. Furthermore, outcomes of this study show that liability ratio has a direct relation and firm size has a negative relation with cost of equity. The results also could be very useful for financial analysis and other users of financial statements to help in stock investment decisions.

Financing and determining the proper structure of capital is one of the most important duties of firms in order to maximize the firm value by minimizing the cost of capital. Several factors, including corporate governance, affect a firm's risk which in turn affects the cost of capital. The audit committee, as one of the most important elements of corporate governance, has a significant role in improving financial reporting and risk management. This study is aimed to investigate the relation between some characteristics of the audit committees and the cost of equity capital in 97 firms listed in Tehran Stock Exchange and OTC of Iran during the period from 2012 to 2017. Results of the research hypotheses test show that there is a significant negative relation between the audit committee size and the cost of equity capital. In other words, firms with more committee members have less cost of equity capital. Findings also show that there is no significant relation between the financial expertise of the audit committee members and the cost of equity capital. In addition, there is a significant negative relation between the firm size and the cost of capital. In other words, top large firms have less cost of equity capital.

The main objective of this paper is to evaluate the effect of the corporate life cycle stages on the cost of equity of firms listed on the Tehran Stock Exchange. In this study we used Dickinson's Model (2011) to determine the corporate life cycle stages and Gordon Model to calculate cost of equity. In this study, we first took samples using the cash flow statement data (including cash flow from operating activities, cash flow from investing activities and cash flow from finance activities) and separated the firms in the growth stage, maturity stage and decline stage, then, using multivariate regression analysis and mean comparison tests, hypotheses were studied and tested. The results of 110 firms (990 company - year) from 2006 to 2014 shows that the firms, cost of equity in different stages of the life cycle (growth, maturity, decline) are significantly different. The results also show that in the decline stage the cost of equity is at the highest level and in the maturity stage it is at the lowest level.

This study analyzes the impact of leverage deviation from target capital structure on the cost of equity capital, the sensitivity of the cost of equity to leverage deviation and the speed of adjustment towards target capital structure. The sample covers the period from 2001 to 2017, which consists of 294 firms in Tehran Securities Exchange. The Generalized method of moments (GMM) has been employed to estimate models. Confirming theoretical predictions, the results show that increasing in leverage deviation causes raising equity risk. Shareholders react to this risk by increasing expected returns. Therefore the cost of equity is positively related to leverage deviation. Also that firms whose cost of equity is more sensitive to leverage deviation, have less deviation and exhibit faster speed of adjustment towards target. Accordingly, it seems one of the reasons for the differences in the speed of adjustment in previous studies is the lack of attention to the sensitivity of the cost of equity to leverage deviation. While research findings are sensitive to the financial leverage measurement methods, the financial market-based leverage proxies confirm the results of the research.

The major purpose of this paper is investigating and analyzing the influence of audit quality on the relation between accrual quality as a proxy for earnings quality and cost of equity capital. The sample data used for the research consisted of financial reporting by companies listed of the Tehran Stock Exchange (TSE). We examined the data of 103 companies from 1384-1388. Using a pooled cross-sectional least squares regression, this study documents evidence that higher earnings quality leads to a lower cost of equity capital. The results also suggest that in companies with higher audit quality, there is a stronger relationship between earnings quality and cost of equity capital.

This study investigate the relationship between strategy of cost leadership and product differentiation strategy on equity costs. The aim of cost leadership strategy is product cost reduction and the objective of product differentiation strategy is product quality improvement. So, the aim of this research is investigation of theses strategies on cost of capital. The present study is descriptive and correlational in terms of method and is a descriptive study in terms of nature. Also, this research is an applied research. Data analysis was performed using multiple regressions using panel data. The statistical population of the research is the companies listed in the Tehran Stock Exchange between 2011 and 2016. Meanwhile 104 companies selected for sample population. The results of this study indicate that there is a reverse and significant relationship between cost leadership strategy and firm's equity cost. But there is no significant relationship between product differentiation strategy and firm's equity cost.