List of Articles ارزیابی فازی

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  1 - Explaining the fuzzy genetic model of choosing a resilient supplier portfolio in the supply chain of the construction industry under recession conditions
  amir mohtasham taghi torabi reza radfar mohammadereza motadel nazanin pilehvari
  The purpose of this paper is to present a new technique to the portfolio selection using Genetic Algorithm and Fuzzy Synthetic Evaluation. Portfolio selection is a multi-objective/criteria decision-making problem in financial management. The proposed approach (Genetic A More

  The purpose of this paper is to present a new technique to the portfolio selection using Genetic Algorithm and Fuzzy Synthetic Evaluation. Portfolio selection is a multi-objective/criteria decision-making problem in financial management. The proposed approach (Genetic Algorithm and Fuzzy Synthetic Evaluation) solves the problem in two stages. In the first stage، by using genetic algorithm and fuzzy synthetic evaluation، weight of criteria will be calculated. In second stage، using Fuzzy Synthetic Evaluation، Portfolios will be prioritized. A multi objective genetic algorithm is used to determine return and risk in the efficient frontier in Tehran stock market. In this research, we have used of firms’ performance between 1396-1400 in civil engineering, construction, investment and construction materials and tools manufacturers in order to determine portfolio selection. The main advantage of proposed approach is helping an investor to find a portfolio which have Best performance، portfolio selection doesn’t rely to expert knowledge. Manuscript profile
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  2 - Intuitive Fuzzy Assessment (IFSs) Violation of Auditors' Professional Skepticism under Pressures Based on Social Conformity
  Bahram Shirzad Hashem Nikoomaram hamidreza vakilifard bahman bani mahd
  10.30495/jma.2021.19291
  Professional skepticism is based on the argument in the auditing profession that it can give professional auditing judgments a more inclusive form of transparency to stakeholders. However, due to the structural complexities of the market system, the professional functio More

  Professional skepticism is based on the argument in the auditing profession that it can give professional auditing judgments a more inclusive form of transparency to stakeholders. However, due to the structural complexities of the market system, the professional functions of auditors, under the influence of pressures, can usually reduce the quality of the audit report while reducing the professional skepticism of auditors. Social compliance pressures are seen as one of the functions of violating professional skepticism that alienates auditors from their professional nature. The purpose of this research is Intuitive Fuzzy Assessment (IFSs) Violation of Auditors' Professional Skepticism under Pressures Based on Social Conformity. In terms of purpose, this study is part of developmental research, because due to the lack of basis for the existence of social compliance pressures and professional skepticism in previous research, based on meta-analysis in the first step was tried to identify components as the analytical basis of research and propositions as reference variables. Then, in order to explain the identified components and propositions in the text of the audit profession, in a small part, intuitive fuzzy evaluation analysis (IFSs) was used to determine the most effective pressure due to social compliance in violation of auditors' mindfulness propositions. In this study, the target population consisted of two parts: qualitative and quantitative. In the qualitative part, with the help of 15 accounting experts at the university level, an attempt was made to identify the research components, components and propositions in the form of scoring forms. In the quantitative part, 20 audit partners with more than 3 years of work experience were used to participate in the research. The results showed that market pressure is the most effective factor in violation of auditors' professional skepticism. In fact, the result of this study reflects the fact that the existence of pressures due to imbalance in the distribution of market share, which in this study was referred to as the market pressure component, has the greatest incentive to violate the professional skepticism of auditors. Manuscript profile
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  3 - Performance Evaluation by Using Fuzzy ANP and BSC Approach (Case study: Isfahan Petrochemical Company)
  Ali Asghar Anvari Rostami Mohammad Rasoul Heshmati Maisam Shaverdi Vahab Bashiri
  Balanced Scorecard (BSC), which is used as a strategic evaluation tool, is a method of determining business performance using lagging and leading indicators on the basis of vision and strategies. It has been revealed in the review of relevant literature that despite the More

  Balanced Scorecard (BSC), which is used as a strategic evaluation tool, is a method of determining business performance using lagging and leading indicators on the basis of vision and strategies. It has been revealed in the review of relevant literature that despite the satisfying levels achieved in the conceptual and theoretical dimension of Balanced Scorecard, the method has some deficiencies in terms of implementation on a quantitative basis and that there remain some problems to be resolved. In the scope of the study, BSC approach was integrated with fuzzy ANP technique so as to determine the performance level of Isfahan Petrochemical Company on the basis of its vision and strategies. The reason for combining these methods is a reciprocal relation between effective indexes in BSC that fuzzy ANP solves this problem. For designing model, the first list of related indexes are extracted and then they are studied by experts of Isfahan Petrochemical Company and final model is designed. Proposed model has shown that performance indicators with different structures included in BSC approach can be consolidated with the help of fuzzy ANP technique   Manuscript profile