In this paper, we define strong Deferred summability and Deferred statistical summability in intuitionistic fuzzy \(n\)-normed linear spaces (briefly called IF-\(n\)-NLS) and study some of their properties. We also define Deferred statistical Cauchy sequence Deferred statistical completeness and characterize Deferred statistical summability in such spaces. Finally, we will compare Deferred statistical summability for different pairs of sequences $\alpha(\ell)$, $\gamma(\ell)$,$u(\ell)$ and $v(\ell)$ satisfying $\alpha(\ell) \leq u(\ell) < v(\ell) \leq \gamma(\ell)$.

The notion of statistical convergence has fascinated many researchers due mainly to the fact that it is more general than the well-established hypothesis of ordinary (classical) convergence. This work aims to investigate and present (presumably new) the statistical versions of Deferred weighted Riemann integrability and Deferred weighted Riemann summability for sequences of fuzzy functions. We first interrelate these two lovely theoretical notions by establishing an inclusion theorem. We then state and prove two fuzzy Korovkin-type theorems based on our proposed helpful and potential notions. We also demonstrate that our results are the nontrivial extensions of several known fuzzy Korovkin-type approximation theorems given in earlier works. Moreover, we estimate the statistically Deferred weighted Riemann summability rate supported by another promising new result. Finally, we consider several interesting exceptional cases and illustrative examples supporting our definitions and the results presented in this paper.

This paper introduces the idea of Deferred-statistical A-convergence of order β of the sequence of  fuzzy numbers by using  a regular matrix Aand Deferred Ces\`{a}ro mean $D_{p,q}$. Also,  we establish some relations between the proposed idea and the strong  Deferred A-summability of  sequences of fuzzy  numbers. As an application, we apply this newly  statistical convergence for proving fuzzy Korovkin-type approximation theorem. Some illustrative examples are provided to justify the results obtained from this investigation.

In this paper, we introduce the notion of Deferred statistical convergence in the neutrosophic normed spaces as an extension of statistical convergence, $\lambda$-statistical convergence, and lacunary statistical convergence. We investigate a few fundamental properties of the newly introduced notion. Finally, we introduce the concept of Deferred statistical Cauchy sequence and show that Deferred statistical Cauchy sequences are equivalent to Deferred statistical convergent sequences in the neutrosophic normed spaces.

According to agency theory, the government and business enterprises have different interests in paying taxes. The motivation for using Deferred tax asset and liability to identify earnings management is that there is usually more discretion in generally accepted accounting principles than in tax laws. Managers may have an incentive to increase income in the financial statements without increasing income in the tax report. A possible reason why managers do not want to increase taxable income is that this will lead to an increase in tax costs. Therefore, one of the things that probably affects the earnings management is Deferred taxes.   The aim of the research is to investigated whether the Deferred taxes resulting from the financial statements reported based on accounting standard 35 as a strategy for managers to achieve earnings management or not. To achieve the goal of the research, the data of 169 sample companies from the Tehran Stock Exchange, were collected using the systematic elimination approach and were analyzed using the method of descriptive-correlation analysis by performing logistic regression test. The findings showed that the Deferred tax assets have an effect on earnings management, but Deferred tax liabilities have no effect on earnings management. The obtained results indicate that managers use Deferred tax assets to manipulate earnings.

The idea of probabilistic metric space was introduced by Menger and he showed that probabilistic metric spaces are generalizations of metric spaces. Thus, in this paper, we prove some of the important features and theorems and conclusions that are found in metric spaces. At the beginning of this paper, the distance distribution functions are proposed. These functions are essential in defining probabilistic metric spaces. Then the Dirac function is presented as an important example of distributions functions. We also, introduced Sibley’ s metric or Levy metric on the set of distance distribution functions and so this space becomes a metric space. In the following, probabilistic metric spaces are defined from the Serstnev’ s view, and some examples such as Menger probabilistic metric spaces, are introduced. In this paper, the strong topology induced by distance distribution functions is introduced, and then probabilistic diameter, probabilistic bounded, probabilistic semi-bounded, probabilistic unbounded and probabilistic totally bounded sets are introduced. Also, we prove that in every probabilistic metric, every probabilistic totally bounded set is probabilistic bounded set. We also present the cantor intersection theorem and a formulation of Bair’ s Theorem in complete probabilistic metric spaces. In addition, we prove that the Heine-Borel property and the Bolzano-Wierestrass property are equivalent.

The abolish themselves are skeptical about the capacity of criminal justice for crime control and believe that as long as there are easier and more human ways to control crime, punishment should not be used as a weapon in the first place. Abolitionism doctrine maintains that the formal system of criminal justice, not is less effective in the prevention of recidivism, but also criminogenic and label of crime causing him to commit crime again. Therefore, they advocates the non-interference of criminal law or, if it is investable, a minimal involvement in the process of trial. The findings of abolitionism in the criminal policy of different countries gave rise to decriminalize, depenalization and diversion. Deferred prosecution or non- prosecution is also a new concept in criminal procedure that is consistent with non-intervention criminal policy. This policy was proposed because of the failure of the traditional repressive approach of prosecution. Adversarial prosecution, judicialization and acceleration of prosecution, reduction in criminal population and regarding human dignity, selective prosecution of accuses are among the important consequences of the Deferred prosecution. This article attempts to express concept and foundations of the Deferred prosecution and investigates its manifestations in the Iranian criminal policy.

Despite the fact that using the services of outsourced data stream servers has extremely been welcomed, but still the problem of obtaining certainty about received results from these servers is one of the basic challenges in enterprises. For outsourcing these services, the user should be assured by a mechanism about the security of communication channels as well as the correct and honest function of the server, because the server may attack the integrity of the results due to economic and malicious reasons. In such attacks, some parts of results are not sent to the user or sent after being modified or delayed. In this article, we have come up with an efficient method for detecting integrity attacks in outsourced data steam systems based on auditing the results of cross computation. In this method, the main data stream has been enciphered by a key and a small part of data has been enciphered by a different key, as a dependant data stream, and sent to the server. The requested query is applied on both streams and the user judges the integrity of results by comparing the results. Our method imposes a little overhead on the user and needs no change in the structure of the server. The probabilistic modeling of the method shows that this method has a high efficiency and the results of the exprimental analysis confirm this very well.

The aim of this paper is to study the completeness of L-quasi-uniform convergence spaces and L-quasi-uniform spaces. Firstly, we describe L-quasi-uniform convergence spaces as enriched categories. Then we give two kinds of completeness of L-quasi-uniform convergence spaces and show that Lawvere completeness implies Cauchy completeness. Finally, we use the Cauchy completeness of L-quasi-uniform convergence spaces to define the Cauchy completeness of L-quasi-uniform spaces, and show that Cauchy completeness is equivalent to Lawvere completeness in L-quasi-uniform spaces.