Background & Aims: supracondylar humerus fracture is one of the most common pediatric elbow fractures accounting for about 16% of the pediatric fractures. Loss of reduction is one of the complications after closed and percutaneous fixation. This research is aimed to investigate the factors involved in the loss of reduction. Method: In this descriptive study, the children with supracondylar humerus fractures were examined. 175 children under the age of 10 with type 3 and 4 supracondylar humerus fracture fractures who underwent closed fixation and pinning were entered into the study. The studied factors were analyzed by a logistic regression method. Results: in this study 175 children under the age of 10 including 71 girls and 104 boys (59. 4%) with the average age of 5. 4± 2. 4 were investigated. In 153 cases, (87. 4%) the fixation was anatomical and stable during the follow-up; while 22 cases (12. 6%) had the loss of fixation. The most important anatomical disorder was internal rotation displacement in the medial distal part of fracture in these 22 cases. Pinning technique and obesity were among the effective factors in the failure of the anatomical reduction. In a way that obese children (above 85 percentile or IBM>25) and the lateral pinning location were divergent but they crossed in the fracture site and were effective with odd ratios of 1. 3 (CI 95% 0. 8-2. 3) and 1. 8 (CI 95% 0. 9-2. 3), respectively. In 14 cases (63. 6%) the failure was due to the place of fracture cross and in 8 cases (36. 6%) the complication occurred in the obese children. The fracture type had no effect on the loss of reduction as no difference was observed. Conclusions: Obesity and fixation technique are among the effective factors in the loss of reduction in pediatric supracondylar humerus fractures. In obese children, cross-suitable fixation should be considered to prevent complications.

In this paper we distinguish between operational risks depending on whether the operational risk naturally arises in the context of model risk. As the pricing model exposes itself to operational errors whenever it updates and improves its invest-ment model and other related parameters. In this case, it is no longer optimal to implement the best model. Generally, an option is exercised in a jump-diffusion model, if the stock price either exactly hits the early exercise boundary or the price jumps into the exercise price region. However paths of the diffusion process are continuous. In this paper the impact of operational risk on the option pricing through the implementation of Mitra’ s model with jump diffusion model is pre-sented. A partial integral differential equation is derived and the impact of param-eters of Merton’ s model on operational risk and option value by operational value at risk measure is employed. The option values in the presence of operational risk on data set are computed and some of the results are presented.

operational risk along with its management methods is considered as one of the significant fields in banking industry, which has potential influences on the performance of banking and financial institutes.One of the major steps in managing operational risk is its measurement which is aimed at measuring the required capital for this risk.Regarding the fact that banks have been trying to observe regulations and standards of Basel Committee more than before, measuring the required capital for operational risk to confront the crises and to place it in capital adequacy ratio is of great significance.There are three approaches to measure operational risk capital, such as the basic indicator approach, the standardized approach and the advanced measurement approach. In comparison with the advanced measurement approach, the two approaches of the basic and standardized require less data. That is because the former one needs a wide range of loss data.

In today's world, payment companies face security threats, regulatory changes, economic crises, and technological developments that can significantly impact their performance and sustainability. The aim of this study is to analyze the roleof Business Continuity Management (BCM) systems in mitigating these risks and enhancing operational and economic resilience. The research method is descriptive-survey, and data were collected through questionnaires designed for managers and senior experts in payment companies. The results indicate that BCM systems are effectively influential in reducing both operational and economic risks. Moreover, these systems contribute to improved economic performance in payment companies by enhancing crisis management processes and reducing the costs associated with disruptions. This study underscores the importance of implementing BCM systems in payment companies and recommends their continuous updating to remain effective against emerging threats

The aim of this paper is to investigate the relationship between conservative risk management and operating cash flow in accepted companies in Tehran Stock Exchange. The research method was descriptive-correlation and hypotheses have been tested by using regression models and panel data methods.122 companies were involved as the research sample. Library method using book, thesis, and Persian and Latin papers has been used to collect literature. For collecting statistical data the financial statements of accepted companies of Tehran Stock Exchange was used. The results of the analysis at 95% confidence level indicate that there's a significant relationship between conservatism and operating cash flow. There's all so a positive and significant relationship between unconditioned conservatism and operating cash flow. But there's no relationship between operating cash flow and conservatism.

In this paper, a novel risk-based, two-objective (technical and economical) optimal reactive power dispatch method in a wind-integrated power system is proposed which is more consistent with operational criteria.  The technical objective includes the minimization of the new voltage instability risk index. The economical objective includes cost minimization of reactive power generation and active power loss. The proposed voltage instability risk employs a hybrid possibilistic (Delphi-Fuzzy)-probabilistic approach that takes into consideration the operator’s experience, the wind speed and demand forecast uncertainties when quantifying the risk index. The decision variables are the reactive power resources of the system. To solve the problem, the modified multi-objective particle swarm optimization algorithm with sine and cosine acceleration coefficients is utilized. The method is implemented on the modified IEEE 30-bus system. The proposed method is compared with those in the previously published literature, and the results confirm that the proposed risk index is better at estimating the voltage instability risk of the system, especially in cases with severe impact and low probability. In addition, according to the simulation results compared to typical security-based planning, the proposed risk-based planning may increase the security and economy of the system due to better utilization of system resources.