Data Envelopment Analysis (DEA)

Resource-based view (RBV) theory analyzes and interprets company's resources in order to find out how organizations gain a competitive advantage. This theory fo-cuses on the implications of the complicated features of a company as the resources for excellent performance and comparative advantage. According to this view, capa-bilities and resources of the company are the main factors in explaining the func-tional results or competitive advantage. Resources can be considered as inputs which enable companies to do their activities. The purpose of this research is to introduce a resource-based theory for calculating the efficiency score of accepted companies in Tehran Securities Exchange by using Data Envelopment Analysis (DEA). In this regard, the financial statements of 190 companies accepted in the exchange for the 2009 – 2018 period have been analysed. Efficiency indicators, which include 4 categories of resources (10 inputs) and 5 outputs, have formed the axis of the mentioned technique. The results of implementing this model for compa-nies with the efficiency score of one, indicates first a minimal input consumption compared to competing companies in the same industry while producing more out-put, and second, using the resource-based view theory (integration of tangible and intangible resources) enables the company to push the boundaries of efficiency. Finally, it can be said that utilizing minimum and maximum resources simultaneous-ly leads to a focus strategy-type competitive advantage.

Financial assessment has been of great interest to both academic and practitioners in the past decades. Among several performance assessment approaches, Data Envelopment Analysis (DEA) has become one of the crucial tools that have been commonly adopted to financially evaluate firms in various fields. The main aim of this review article is to review of DEA models in regarding to evaluation of the financial performance. This paper presents the first comprehensive and structured literature review of the use of DEA models for financially assessment. To this end, this paper reviewed and summarized the different models of DEA models that have been applied around the world to development of financial assessment problems. Consequently, a review of 455 published scholarly papers appearing in 160 journals between 1994 and 2021 have been obtained to achieve a comprehensive review of DEA application in financial efficiency. Accordingly, the selected articles have been categorized based on year of publication, authors, nationalities, scope of study, time duration, application area, study purpose, results, outcomes, etc. The discussion and the findings of this paper can be used as a guideline to analysts to determine the best fit financial assessment method when DEA evaluation is applied to any dataset. Future perspectives and challenges are discussed.

Purpose: The main of this research was to calculate the efficiency of 9th grade high school female students as well as educational process development to increase the math literacy. Methodology: This educational process is done by combining realistic mathematics education and the process of solving mathematical problems by quasi-experimental method. The statistical population of the study was 242 ninth grade students in district 19 of Tehran province in the 98-99 academic year; they were divided into two groups of 122 students as experimental group (A, B) and 122 students as control group (C, D). The data analysis method was based on Data Envelopment Analysis (DEA). The output-oriented Charles, Cooper, and Rhodes (CCR) model was used for determining the efficiency of the students. Findings: Each student was considered as a decision-making unit (DMU) in which inputs were mathematical pre-test scores and outputs were the mathematical post-test scores. 91.185% of class A students and 93.6% of class B students from the experimental group were efficient, which has much better offspring than the control group. Conclusion: The results showed that the students involved in problem solving and realistic math instruction were efficient and the Pisa test performed very well. In addition, data envelopment analysis was a suitable method for evaluating and analyzing students' annual performance.

INTRODUCTION: Road safety is a recognized global issue and according to the WHO, road traffic injuries are the eighth leading cause of death in all age groups, especially 5 to 29 years. Therefore, in this article, the road safety performance of Iran's provinces is examined. METHODS: This research was done using Data Envelopment Analysis (DEA) method which is used in two deterministic and non-deterministic situations in order to evaluate road safety efficiency scores. This method gives scores (inefficiency) that allow road sections to be ranked appropriately in terms of being accident-prone. Uncertainty is one of the inevitable features of real-world problems, for which fuzzy theory and extend the DEA-RS model is used by considering its limitations as probability, necessity, and credibility constraints, and propose three fuzzy models such as possibility of DEA-RS (PosDEA-RS); necessary DEA-RS (NecDEA-RS); and the credibility of the DEA-RS (CreDEA-RS). FINDINGS: Three models which are extensions of the Data Envelopment Analysis based on the Road Safety (DEA-RS) model are proposed for evaluating road safety performance and the CreDEA-RS model is suitable for assessing the safety of roads in the provinces of Iran. CONCLUSION: The results show that the provinces located in mountain and forest areas like Gilan have a lower performance in terms of road safety, and provinces located in desert areas like Yazd have a higher road safety performance.