The purpose of this research is providing a Micmac Analysis to Strengthen the Inertia Capability of Auditors of public section by Polar Matrix Analysis. Research Method: The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical population of the qualitative study included 14 accounting professionals selected through theoretical sampling and from the perspective of financial statements, But in a small section 23 of the Court of Auditors. Findings: The results showed that, in line with the concept of Inertia that indicates maintaining the independence of auditors, the internal control source component as a positive driver of Inertia Capability should be enhanced as it strengthens the capacity of auditor behavioral and functional independence.Conclusion, Originality and its Contribution to Knowledge: This study has strengthened the behavioral independence and practice of auditors in judging and its results can help to better understand the pragmatic functions of auditors of the Court of Audit.

Purpose: This study aims to explore the role of knowledge Inertia in shaping the connection between organizational learning Capability and organizational innovation.Methodology: The research employed an analytical survey approach, with a sample size of 223 out of 350 employees from Amirul-Mominin Ahvaz Hospital selected using Cochran's formula. Data was gathered through a questionnaire with established validity based on previous studies (18 questions by Yavas & Celik (2020) for organizational learning Capability (α = 0.853), 27 questions by Calik, Calisir & Cetinguc (2017) for organizational innovation (α=0.879), and 14 questions by Liao, Fei & Liu (2008) for knowledge Inertia (α=0.826)). Statistical analysis was conducted using SPSS 24 and Amos software.Findings: Results indicated that organizational learning Capability (mean = 3.27), organizational innovation (mean = 3.23), and knowledge Inertia (mean = 2.20). The study confirmed a significant impact of organizational learning Capability on organizational innovation (β=0.85, t-value=12.814), with knowledge Inertia playing a negative moderating role in this relationship (β=-0.207, t-value=-2.168).Conclusion: While organizational learning Capability positively influences organizational innovation, the presence of knowledge Inertia acts as a barrier, inhibiting the full utilization of knowledge assets.Value: Understanding and addressing knowledge Inertia can enhance organizational innovation efforts, unlocking the potential for value creation through effective knowledge utilization.

In this paper we prove completely the several main Inertia theorems which using in computing of Inertia of a matrix then present a new proof for the main Inertia theore .At the end section we obtain the Inertia of several matrices with using the Main Inertia theorem and author’s innovation method.

In this paper, an adaptive concept of virtual generator based controller for dynamic stability of microgrids consisting of low Inertia resources. For this purpose, considering a set of energy storage systems dispatched in the network, a controlled islanding scheme is provided to dynamically control the microgrid frequency. In this context, based on the concept of center of Inertia, the proposed virtual generator scheme is developed through mathematical formulation. Also, from the Inter-area torques evaluated by microgrid control areas in the center of Inertia frame are used as input signals of the developed virtual generator based controller. For the energy storage systems, an equivalent dispatch model is provided and developed through the microgrid dynamic model for improving frequency stability during inter-area oscillations. The proposed virtual generator-based controller is an online and non-model-based scheme which controls several microgrid systems together as an integrated network connected to the upstream network. In order to evaluate the ability of the proposed scheme, realtime simulations are carried out on one test system consisting of several microgrids. Numerical results demonstrate the effectiveness of the proposed scheme in increasing system Inertia constant resulting in a proper dynamic performance with a high damping ratio in facing severe inter-area oscillation.

Purpose: As an open system, the organization must always be ready for change, but there are usually obstacles to change. Therefore, the purpose of this study is to identify and overcome the process of Inertia formation. Methodology: The present study is based on an interpretive philosophy, fundamental orientation, qualitative method, and the grounded theory strategy. The statistical population of the study is comprised of managers and employees of small and medium-sized companies active in the office and network equipment industry in Tehran, with 22 participants selected out of these. Results: The research showed that conflicting commitments are the cause of Inertia formation. It is characterized by inactivity and channelized thinking that directly influence the formation of strategies. The question of the quality of communication can influence the success or failure of strategies as an intervening factor. If strategies succeed, the Inertia of the organization will turn into flexibility. Conclusion: The individuals’ commitment and attachment to phenomena other than change is the reason for resistance to change. Therefore, instead of trying to cope with change, they try to oppose it, and so, attempts to change are thwarted. Such a behavior is a form of personal immunity and security against change, and suchlike conflicting commitments play a central role in the formation of Inertia.

Investors' belief that current market conditions will persist often leads them to delay reacting to earnings information. Conversely, companies may disclose information in different patterns to significantly impact stock prices and influence investor decisions. They may reveal positive and negative news sequentially or all at once. This study investigated the effects of the order and pattern of information presentation (information genotype) on investor Inertia. The sample included data from 5 industries and 58 companies listed on the Tehran Stock Exchange (TSE) from 2010 to 2014. Linear regression analysis based on panel data methods was conducted using EViews and Excel software to test the hypotheses. The findings indicated that information genotype had a positive and significant effect on investor Inertia. However, while the sequence of negative to positive information had a direct and significant impact on investor Inertia, the sequence of positive-to-negative information did not significantly affect investor Inertia.Keywords: Information Genotype, Investors' Inertia, Market Sentiment Index, Standard Unexpected Earnings.Classification JEL: G11-G41-G4-G14 IntroductionDisclosure of information is considered in terms of its content, timing, and presentation method (Haqiqat & Iranshani, 2010). Previous studies have focused on the impact of information content and its timing on investors' decisions, but have paid less attention to the form of information presentation (Sheari Anaqiz et al., 2023). Today, companies often disclose information sequentially rather than simultaneously, while the pattern of information presentation can affect information overload, cognitive effort, and decision-making (Rafay & Farid, 2018). 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. The innovation of this study was that it examined 3 different scenarios dealing with the effects of - a sequence of positive-to-negative information, a sequence of negative-to-positive information, and simultaneous disclosure of good and bad news - on investor Inertia. According to classical finance theory, people should react to information in a similar way regardless of how it is presented as the underlying content is the same (Aprayuda, 2021). However, in financial decision-making, the way information is processed, in addition to how it is presented, can affect investor behavior. The belief adjustment theory suggests that when the information genotype is such that positive news is published first followed by negative news, or vice versa, investors will revise their prior beliefs. The information published first will receive less attention than the more recent information due to the "recency effect" (Samal & Mohapatra, 2020). The "primacy effect" also indicates that investors are more sensitive to the first news published (Samal & Mohapatra, 2020). Furthermore, prospect theory suggests that investors may remain in their current position and hold their stocks when bad news is published due to loss aversion (Cui & Zhang, 2022).The information processing theory posits that when investors are bombarded with large amounts of information, their cognitive limitations may prevent them from adequately analyzing the information, leading to suboptimal decision-making. Based on these theoretical perspectives, the central hypothesis of this study was that information genotype has a significant effect on investor Inertia. Materials & MethodsTo examine the effect of information genotype, i.e., the order and sequence of information presentation, the study analyzed Average Abnormal Returns (AAR) and Cumulative Average Abnormal Returns (CAAR) under two scenarios: a) Before the news announcement when the order of news is either good news followed by bad news or bad news followed by good news, b) After the news announcement when the order of news is either good news followed by bad news or bad news followed by good news. The independent variable "information genotype" was calculated as the actual deviation from the expected number of executions:  The dependent variable "Inertia" was calculated using two measures - the Unexpected Profit Index (UPI) and the market Sentiment Index (SENTI):                        The following regression models were used to evaluate the hypotheses:   The independent variable "information genotype" was proxied by 3 scenarios: 1) Positive-to-negative consecutive information, 2) Negative-to-positive consecutive information, and 3) Simultaneous information (good and bad news). The dependent variable "investors' Inertia" was proxied by 2 measures: 1) Market sentiment index and 2) Unexpected profit. To select the control variables, the researchers reviewed prior studies related to information genotype and investor Inertia. The control variables include company size, financial leverage, and return on assets. FindingsThe regression coefficient associated with the sequence index of negative to positive information is 0.752, with a significance level of p = 0.0107 (p < 0.1). Consequently, at the 10% significance level, the second hypothesis is supported, indicating that the transition from negative to positive information significantly influences the market sentiment index. In contrast, the regression coefficient for the sequence index of positive to negative information is -0.605, with a significance level of p = 0.036 (p < 0.1). Thus, at the 10% significance level, the fourth hypothesis is confirmed, revealing a significant negative relationship between positive to negative information and the market sentiment index. The regression coefficient that reflects the simultaneous effect of negative and positive information is -0.012, with a significance level of p = 0.924 (p > 0.1). Therefore, the sixth hypothesis is not supported, indicating that there is no significant relationship between the simultaneous variables of positive and negative information on the market sentiment index. Furthermore, the regression coefficient for the sequence index of negative to positive information is 0.576, with a significance level of p = 0.0502 (p < 0.1). This implies that the influence of negative to positive information on unexpected profit is significant, thereby confirming the third hypothesis. Conversely, the regression coefficient for the sequence index of positive to negative information is -0.660, with a significance level of p = 0.022 (p < 0.1). Hence, the fifth hypothesis is also confirmed, as there is a significant relationship between the sequence of positive to negative information and unexpected profit. Lastly, the regression coefficient for the combined effect of negative and positive information is 0.009, with a significance level of p = 0.952 (p > 0.1). Therefore, the relationship between the simultaneous variables of positive and negative information on unexpected profit is insignificant, leading to the conclusion that the seventh hypothesis is not supported. Discussion & ConclusionThe findings from the three different scenarios investigated in this study provided insights into the underlying behavioral theories that explained investor Inertia. Perspective theory suggested that investors tended to sell losing stocks faster than profitable ones driven by excessive reaction and loss aversion. This behavioral bias led to increased investor Inertia, causing them to sell stocks and exit the market. This hasty decision-making hurt market sentiment and prevented investors from earning unexpected profits. In contrast, belief adjustment theory explained that when negative news was followed by positive news, investors revised their previous beliefs and became optimistic about the stock's future growth potential. This positively influenced investor Inertia, leading them to hold onto the stocks in anticipation of higher future returns. As a result, investors were able to earn unexpected profits and market sentiment improved. However, the information processing theory indicated that when good and bad news were released simultaneously, investors' inherent limitations in processing large amounts of information impaired their ability to analyze the news effectively. This affected investor Inertia, causing them to remain indifferent and not react. Consequently, market sentiment declined and investors failed to earn unexpected profits. Based on the resutls, one of the key conclusions was that the genotype of information, i.e., the order and sequence of news presentation, had a significant impact on the Inertia of investors. This underscored the importance of understanding the behavioral biases and decision-making processes that drove investor behavior in response to different information environments.

Organizational Inertia is a significant disruptive factor in the functional adaptability of organizations to their environment. This study was conducted with the aim of identifying the antecedents and consequences of organizational Inertia in Iran. The study was characterized as a review typology and relied on a systematic review method. The implementation of the systematic review was based on a structured protocol that included three major phases: research antecedents (defining the main question and question pattern), research process (determining eligibility criteria, search strategy, article selection process, and data extraction), and research outcomes (providing an overview of studies and qualitatively synthesizing findings). Ultimately, 30 articles met the final criteria for data description and synthesis. Descriptive results indicated that most studies were published in management journals, based on a quantitative approach, utilized survey methods, and focused on employee groups. Additionally, from a temporal perspective, the studies had been conducted over the past ten years, with their main issue centering on the explanation of organizational Inertia. Qualitative findings also revealed that the antecedents of organizational Inertia could be categorized into seven themes (structural, managerial, cognitive, communicative, Capability-based, benefit-oriented, and behavioral), while the consequences of organizational Inertia could be classified into four themes (normative, cognitive, performance-related, and behavioral). Given the indispensable role of organizational Inertia in inhibiting the functioning of organizations in an era of change, there is an urgent need for studies adopting a systems approach to address the issue of organizational Inertia.