Objective: The Game theory attempts to model math behavior in a strategic situation. This situation occurs when the success of one side of the Game depends on the strategies that the other party chooses. The purpose of this study is to find an optimal strategy for the interests of the parties in the Game using the Game theory approach. Methods: The present study uses managers and auditors to maximize their profits, respectively, from profit management strategies and increasing the quality of the audit (reducing the risk of uncritical discovery). The statistical population of the study is a statistical society that is accessible to all companies admitted to the stock market by imposing restrictions on the years 1391 to 1395. Hypotheses for the combined data of 116 companies (575 companies of the year) were tested using the best responder response and the Mann-Whitney test. Results: Research findings reveal the existence of “ Nash equilibrium” in the strategy of high audit quality strategy and high earning management, therefore in this strategy, neither the auditor nor the manager has the incentive to change the strategy because they will reduce their interests by changing their strategy, Because they will reduce their interests by changing their strategy. Conclusion: The results of the research indicate that it is important to consider the audit as a type of strategic environment. The findings of this research can help auditors in analyzing conflicts with the client and selecting the optimal strategy in the audit process.

Game theory is a well-known theory in political studies, international relations and interdisciplinary research, which is widely used in the analysis of phenomena in different dimensions and at the national, regional and global geographic levels. Although the concept of "competition" plays a key role in the drawing and formation of Game theory, in spite of that, the scientific literature of geopolitical knowledge has not benefited from it to investigate the phenomena. For this purpose, the geopolitical explanation of Game theory in geopolitical systems and the introduction of this concept to geopolitical analysis and explanation is the topic of the upcoming article. This article tries to answer the question of how to explain the structure and function of Game theory in geographical environments with the approach of geopolitical systems. In response to this question and with an explanatory descriptive method based on Saunders' research methodology model, the hypothesis of the article is that "the theory of Games in competitions, conflicts, cooperation and convergences and other patterns of geopolitical relations and in complex geopolitical systems with at least one objective geographical source deals with, has the role of modeling and drawing operational solutions, and by receiving data and values from geopolitics, it brings the complex geopolitical system to a new balance and order". The findings of the research show that Game theory is the subject of social, political and international relations studies, and in particular, due to the centrality of "power and competition" in this theory, it is considered a topic of discussion in geopolitical science. Since the function of Game theory is considered in geopolitical systems, the authors' interpretation of the concept of system is "complex geopolitical system" with the components of complexity theory.

In the explosive growth of Business to Business (B2B) Electronic Trades, electronic markets have received a great deal of attention recently. The obtained profit of trading in E-B2B market encourage market participants to remain in the market. Market participants consist of: sellers, buyers, and market owner. In this paper the expected profit function for each market participant has been defined in a neutral market based on double auction. Also, the model is simulated and results are shown. Linear programming in Game matrix is used to exhibit the capability of the proposed model to support the decision making process. Then the model is exemplified.

Game theory is a field of applied mathematics that has been developed in the context of economics and studies the strategic behavior between rational factors. Game theory attempts to model the mathematical behavior that governs a strategic situation (conflict of interest). This situation arises when a person's success depends on the strategies that others choose. The ultimate goal of this knowledge is to find the optimal strategy for the players. Using Game theory, we will need to model and predict the actions of actors at strategic, operational and tactical levels, in which military decisions will be upgraded with a more comprehensive and valuable analysis than the current situation. In recent decades, several studies have been conducted in this regard and researchers have been able to use different branches of Game theory to model a wide range of scenarios related to military action. One of the strengths of Game theory is that it models the actions of military forces to make decisions against each other. The purpose of writing this article is a brief overview of research that has been written so far using Game theory in modeling decision scenarios with military applications. This article also categorizes the type of war modeling, the types of Games used, and the players involved. Finally, we conclude that applying Game theory in military warfare is more effective than using traditional models to make commanders' decisions at different levels.

A Cooperative Water Allocation Model (CWAM) as a comprehensive model for efficient and equitable allocation of water in a river basin is designed. This model comprised of two steps: first the initial allocation of water using Lexicographic Minimax Ratio of Water Shortage (LMWSR), and second, water reallocation and net benefit for an efficient and optimal allocation of water transfer model. The second step can usethe followings: Irrigation Water Planning Model (IWPM); Hydrologic-Economic River Basin Model (HERBM) and Cooperative Reallocation Game (CRG).This study is performed in order to optimize the allocation of water resources of Chahnimeh natural reservoirs in a 12 month term (April 2005 to March 2006) using Game theory.The results of LMWSR model showed a satisfaction ratio of 1 to 0.89 for domestic water and 1 to 0.49 for agricultural sector. For allocating water to the reservoirs this ratio is less than 1 for all months.The HERBM model results showed that the total allocation and profit of domestic water is increased in the optimal allocation compared to the initial allocation. These are decreased for agricultural compared to the initial allocation.The reallocation of benefits based on the concept of Shaply value showed that the maximum benefit obtained for the domestic water of Zahedan City which drew the maximum side payment and added value from other stakeholders in the whole period. The least benefit belongs to the agricultural sector.

In this paper, a new Game theoretic-based approach is proposed for multi-response optimization problem. Game theory is a useful tool for decision making in the conflict of interests between intelligent players in order to select the best joint strategy for them through selecting the best joint desirability. Present research uses the Game theory approach via definition of each response as each player and factors as strategies of each player. This approach can determine the best predictor factor sets in order to obtain the best joint desirability of responses. For this aim, the signal to noise ratio (SN) index for each response have been calculated with considering the joint values of strategies; then obtained SN ratios for each strategy is modeled in the Game theory table. Finally, using Nash Equilibrium, the best strategy which is the best values of predictor factors is determined. A real case and a numerical example are given to show the efficiency of the proposed method. In addition, the performance of the proposed method is compared with the VIKOR method.

One of the factors that can be the link between our intentions and actions and their external consequences is human agency, which indicates the conscious design and intentional execution of actions by the individual in order to influence future events.Objective and Method: This research with a developmental approach of psychometric method and method 1, examines the psychometric indices of the Human Factor Characteristics Scale using the classical theory of test score measurement and the graduated question-answer theory. The purpose of this study, which included high school students in Tehran, was selected by cluster sampling of 500 people as a sample size and statistical analysis was performed on 481 data. To collect the data, the ion Human Agent Characteristics Scale (2011) was used and the research questions were evaluated using IRTPRO and SPSS software.Results:The assumption of local independence based on Pearson x2 index was established by applying Simjima's calibrated question-answer theory and the assumption of being one-dimensional based on the analysis of multidimensional question-answer theory. Diagnosis parameters with question-answer approach and classical approach Test score Both item 25 approach had the lowest and item 2 had the highest diagnosis parameter. The answer thresholds for all the questions were so far apart that no option was covered by the other option, and the options were independently selected by individuals at intervals of theta. The total scale was calculated with Cronbach's alpha of 0.945, intentionality of 0.894, foresight of 0.780, self-reactivity of 0.871 and rethinking of 0.762. Also, the role of each item in internal consistency was investigated by the loop method, which all questions had a favorable role in internal consistency of this scale. The value of the validity coefficient obtained from the question-answer theory was obtained by marginal method for intentionality 0.92, forethought 0.85, self-reaction 0.91, rethinking 0.83..