Lever, is the deep conceptual and functional with a long history in financial literature, which requires understanding, knowledge, and why is it based on facts. This achievement comes with the knowledge to tackle the financial and development role play, with other sciences such as physics in the interaction and a new branch of science called physics to finance was introduced.This Study is the Analytical-Inductive base method diagnoses the historical, philosophical framework to explain the history and nature of the lever and a new approach to identifying and promoting financial sciences.Although the original words were from Archimedes, but the first time was in Iran where it brought up by Ibn Sina in the field of measurement and the concept of comprehensive.And it has roots in the land of Iran. This is confirmed by research evidence that First, Famous Iranian great celebrity, Ibn Sina applied the lever to displace heavy objects as mechanics in physics can be comprehensively and measurable. Second, this concept influence to the finance from physics. Third, Measurement of leverage on the financial knowledge is the same heavy burden in literature of physics based on Ibn Sina’s theories which is essential for economic corporation survival and success.

Using a new Keynesian dynamic stochastic general equilibrium (DSGE) framework, the present study takes a novel approach by investigating the effects of monetary and fiscal shocks on macroeconomic dynamics and banks' and entrepreneurs' leverage behavior as key factors contributing to financial instability in Iran from 1990-2022. Our impulse response analysis shows that expansionary monetary and fiscal shocks stimulate economic growth and enhance the risk of financial instability by increasing the leverages of banks and entrepreneurs, widening the spread between loan and deposit rates, and narrowing the spread between entrepreneurial capital returns and loan rates. In other words, we find that banks' and entrepreneurs' leverage behavior is procyclical, creating a trade-off between economic growth and financial instability. Furthermore, the results indicate that the effect of monetary shock on macroeconomic variables, leverages, and spreads is larger than that of fiscal shocks. Given that higher bank and entrepreneur leverages might contribute to financial instability, as a policy recommendation, we suggest simultaneously enhancing stability by employing new complementary measures, such as macroprudential policies.

Capital structure and earning quality are both important issues among the topics of finance and accountancy. Paying attention to these two subjects will help investors make better decisions about their investments. In this research, the relationship between capital structure and earning quality has been examined. The studied sample consists of 44 non-financial corporations, accepted in the Tehran securities exchange, during the years 1383 to 1387. Results of the research show that there is no meaningful relationship between the debt ratio and the other indicators affecting capital structure from one side and earning quality on the other side. Additionally, we considered ownership structure and managerial shareholdings as two important factors affecting capital structure and the results show that capital structure and ownership structure are positively related. Also, negative relation between the number of stocks owned by institutional investors and leverage was observed.

The Next Generation Aviation Research and Technology Park (NexGen ARTP) is established to meet the present and future aviation needs of USA and develop this industry. The Park, established in 2008, is in an agreement and lease with the South Jersey Economic Development District covering 58 acres of FAA property located at the William J. Hughes Technical Center. Thus, this paper aims to introduce NexGen ARTP and investigate the park and its policies. Also, we are offering positive leverages to top managers and policy makers of aviation technology park in Iran. In this paper, after the park introduction, we are drawing rich picture of Nexgen ARTP in order to analyse it. The Finding of Analysis includes the impacts of Federal Aviation Administration, William J. Hughes Technical Center and members, incubator and startup SMEs, park development on the New Jersey economic district development, nation, and aviation industry, universities and research centers on park. Eventually, we are extracting effective leverages and important points that include park location and external environment, collaboration, government supports, funding and precise studies and planning.

In this paper, we will intend to introduce a new model of capital asset pricing model which is called Revised Capital Asset Pricing Model. First we calculate degree of economic leverage. We investigate five economical variables (Inflation rate, financial expenditure, unemployment rate, exchange rate and export) for calculating DEL. Then by combining Capital Assets Pricing Model with leverages (financial, operational and economic leverages), we found a new model which in title Revised CAPM (R-CAPM) and compared the model with traditional CAPM, Downside capital asset pricing model and Adjusted capital asset pricing model.We compared these models through experimental testing, for the case of 67 firms listed on the stock exchange of Iran for the period 2000-2007. For testing the research hypotheses, liner regression, Friedman and Wilcoxon Test is used. After theoretical conceptual studies, it was confirmed that there is a meaningful difference between measures of the R-CAPM expected return and the other models expected return. The best model which can use for predicting expected return in Iran stock exchange market is R-CAPM.

The objective of this research paper is to comprehensively explore the main scalars within the cotext of the six- dimensional Finsler space. This investigation leverages both h-connection vectors and v- connection vectors. Additionally we have introduced the T-condition and v-curvature tensor S_hijk and express them in an extended form in relation to scalars and tensors in terms of main scalars.

Objective: The aim of this study is to investigate the relationship between the debt leverage and the audit fees in the Tehran Stock Exchange. We considered the impact of the operating and financial liability leverage variables. In addition, the existing association between the mentioned variables and the audit fees was examined. Methods: In this research, the statistical population is 113 firms during the periods of 2011 to 2018 years. We used the multivariate regression to examine the relationship between research variables. Results: Considering the results, the total debt leverage, the financial leverage, and the estimated operating liability leverage have positive and significant nexus with the audit fees. The high liability leverage increases the risk of client failure and the risk of auditor litigation; the auditors react to these risks and increase audit fees. Also there is no tie between changes in all debt leverages and changes in audit fees. The additional tests in study show that the higher level of total debt leverage and the financial leverage in small and large firms raise the audit fees. Since the financial leverage in situation of financial distress is high, the auditors with higher fees decrease the audit risk. Based on the results we can see there is also a positive and significant link between the total debt leverage, the financial leverage, and the estimated operating liability leverage with the abnormal audit fees. As well, the delay's relationship in presentation of the audit report as a measure of the auditor's effort with their interactive effect with leverage has no influence on the audit fees. Conclusion: This article investigated the Distinction between different types of leverages in audit studies. The results show this paper adds to the existing literature in the accounting and auditing context, particularly, agency theory field. As the higher debt leverage has relation with lower-quality earnings and the higher-risk audit, the conflict of interest occurs between the shareholders and the managers. The auditors have the important role in resolving this conflict of interest by examing the financial statements. According to the findings of this study, it can be suggested that recognizing the different sources of leverages and the distinction between financial and operating leverage is important in auditing research, especially audit fee models. Therefore, the clients and audit firms interested in estimating the audit fees accurately can utilize the appropriate model, that is, this study has provided a unique insight into the literature in the context of audit fees.

‎This paper proposes a novel isogeny-based cryptographic protocol that leverages the dual hardness of the isogeny problem and linear code decoding for secure post-quantum key exchange‎. ‎The proposed protocol‎, ‎Isogeny-Based Key Exchange with Error-Correcting Codes (IKEC)‎, ‎offers enhanced security‎, ‎computational efficiency‎, ‎and practical applicability‎, ‎making it a viable alternative to existing schemes like SIDH‎. ‎We provide a rigorous mathematical description of the protocol‎, ‎including key generation‎, ‎key exchange‎, ‎security analysis‎, ‎and performance evaluation‎. ‎Additionally‎, ‎we present a formal analysis‎, ‎comprehensive comparisons with existing protocols‎, ‎and insights into potential attack vectors and countermeasures‎. ‎The discussion concludes with potential real-world applications‎, ‎advanced cryptographic techniques‎, ‎and future research directions‎.

This paper undertakes the synthesis of a logic-based switching H2/H¥ state-feedback controller for continuous-time LTI singular perturbation systems. Our solution achieves a minimum bound on the H2 performance level, while also satisfying the H¥ performance requirements. The proposed hybrid control scheme is based on a fuzzy supervisor managing the combination of two controllers. A convex LMI-Based formulation of two fast and slow subsystem controllers leads to a structure which ensures a good performance in both transient and steady-state phases. The stability analysis leverages on the Lyapunov technique, inspired from the switching system theory, to prove that a system with the proposed controller remains globally stable in the face of changes in configuration (controller).

Deep Brain Stimulation (DBS) has been developed as a new therapeutic manner for the treatment of neurological disorders, offering a reversible and adjustable alternative to traditional lesion-based surgeries. By delivering targeted electrical stimulation to specific brain regions, DBS modulates neural circuits and restores dysfunctional networks. Beyond its established role in movement disorders like Parkinson’s disease, DBS has shown remarkable efficacy in managing epilepsy. Its therapeutic effects are mediated through complex mechanisms, including neurotransmitter modulation, ion channel regulation, and alterations in the brain’s microenvironment. This article explores how DBS leverages these multifaceted processes to revolutionize neuromodulation and offers insights into its expanding potential for treating epilepsy. Keywords: Deep Brain Stimulation, Epilepsy, Anticonvulsant, Seizure