• List of Articles gray theory

      • Open Access Article

        1 - Ranking of Human Resources Empowerment Method Based on GREY THEORY
        Majid Iravani Manochehr Omidvari
        Rating system organizations is done as the empowerment of the Human resource National Conference of Iran. The lack of transparency of the rating agencies, the possibility of assessing the impact of personal opinion, need to copy and use the experience of successful orga More
        Rating system organizations is done as the empowerment of the Human resource National Conference of Iran. The lack of transparency of the rating agencies, the possibility of assessing the impact of personal opinion, need to copy and use the experience of successful organizations, existing gaps in the ranking model. In this study, the sub-main criteria and application of the model have been introduced. Then the evaluation process and criteria used ADLI discussed the results of LeTCI has been done. On the basis of the questionnaire was designed by using gray theory rating two levels on each of the main criteria and ranked based on the total level and finally the total points were done. As a result, the improving of the ranking model was determined by using the gray theory and the strengths and weaknesses of each model were identified in each of the criteria. Manuscript profile
      • Open Access Article

        2 - Adjustment of Audit Expectation Gap based on Human Resources Strategies through the Rough and Gray Theory
        Hasan Valiyan Mohammadreza Abdoli Mehran Orooyee
        The Audit Expectation Gap (AEG) has been investigated in many countries through different definitions as well as the various expressions of the structure, boundaries of each component, and its associated influencing factors. The Purpose of this research is Adjustment of More
        The Audit Expectation Gap (AEG) has been investigated in many countries through different definitions as well as the various expressions of the structure, boundaries of each component, and its associated influencing factors. The Purpose of this research is Adjustment of Audit Expectation Gap based on Human Resources Strategies through the Rough and Gray Theory. The method of this Mixed research is based on the adaptation of theoretical foundations through the Critical Appraisal Skills Program( CASP), as well as Delphi analysis to confirm the indices, and finally, Rough analysis and gray theory in order to select the most important option among the five options of human resources strategies for the auditors working in The audit firms were. In this research, which was conducted in a one-year period, 10 associate professors in accounting and auditing were involved in various research steps. The results of the research showed that the stakeholders 'perceptual gap, functional gap, legal gap, organizational gap, individual gap and knowledge gap were considered as the most frequent in the research, which led to the creation of a gap between auditors' expectations. Among the 36 identified indicators of the components, 21 indicators were identified as Delphi-approved indicators, which were identified by the formation of decision matrix with the help of 4 participants of the research, the index of conflict of interest as the most important factor in The gap between auditors' expectations is highlighted, based on Rough's analysis. Also, based on gray theory analysis, human resource development strategies are considered as the most important priority for reducing the gap between auditors' expectations, which audit firms can use as a way to increase confidence in future human resource policies. And stakeholder confidence in the audit reports. Manuscript profile
      • Open Access Article

        3 - Comparison of Selected Performance of Portfolio Investment Companies by Using of Grey Forecasting and Johnson’s Index in Tehran Stock Exchange Market
        Rahmatollah Mohammadi pour Zhaleh Alavimoghadam Adel Fatemi
      • Open Access Article

        4 - Evaluating the Effectiveness of Tehran Hospitals in Attracting Medical Tourists through Grey Relational Analysis
        ebtehal zandi Mohanna Nikbin
        Medical tourism presents opportunities for hospitals to leverage their potential in providing services. Data Envelopment Analysis (DEA), known for its comprehensive and high accuracy, plays a vital role in analyzing relative efficiency and measuring the performance of t More
        Medical tourism presents opportunities for hospitals to leverage their potential in providing services. Data Envelopment Analysis (DEA), known for its comprehensive and high accuracy, plays a vital role in analyzing relative efficiency and measuring the performance of tourism industries. This study employs DEA to determine the efficiency of IPD-licensed hospitals in the field of medical tourism. The BCC and CCR output models are utilized, and gray ratio analysis is employed to compare and rank the effective units. The findings reveal that, based on the CCR model, eight out of 52 IPD-licensed hospitals in medical tourism demonstrate efficiency, while based on the BCC model, 18 hospitals exhibit efficiency, indicating inefficiency among the remaining hospitals. Furthermore, the study identifies and suggests referral hospitals based on the inefficient hospital model. It can be concluded that the return-to-fastness model is more stringent than the return-to-scale model, encompassing a smaller number of efficient units. Additionally, the calculated efficiency for each hospital in this model is lower than that in the return-to-scale model. Consequently, it is crucial for relevant managers to utilize the results of this method to enhance the efficiency of their hospitals. Manuscript profile
      • Open Access Article

        5 - Organizational Sustainable Competitive Advantage using ORESTE, TRIZ, SWOT Approaches in Gray Conditions
        درنا تیموری علیرضا علینژاد
      • Open Access Article

        6 - Evaluating corporate Risk Management using entropy weight and grey relation analysis
        Frydoon Rahnamay Roodposhti mohammad norouzi hady aminy Farhad Azizi
        Major developments in the business environment, such as globalization and the rapid pace of change in technology, have increased competition and management difficulty in organizations. In complex environments, organizations need managers to consider these inherent compl More
        Major developments in the business environment, such as globalization and the rapid pace of change in technology, have increased competition and management difficulty in organizations. In complex environments, organizations need managers to consider these inherent complexities when making important decisions. Effective risk management is an important part of this decision-making process. The purpose of the present study is to evaluate corporate risk management by analyzing the relationship between gray matter and entropy weight in listed companies of Tehran Stock Exchange. The sample included 20 companies during the years 2013 to 2018. In this study, we first sought to find relative weight for measuring corporate risk management by using variables (strategic risk management, operational risk management, risk management reporting and risk management non-compliance). Then, based on the results of the entropy analysis, we will try to determine the rankings of the companies in terms of risk management performance using the gray relationship analysis in the companies. The results of this study indicate that many companies have high performance in risk management. Manuscript profile