درخت حوزه‌های تخصصی

This study investigates a multi-objective minimum cost flow with probabilistic objective function coefficients (Poss-MOMCF). Under using the α−cut set of the possibilistic variables, the Poss-MOMCF problem is converted into the corresponding (α-MOMCF) and hence into the (P-MOMCF) problem. A necessary and sufficient condition for investigating the α−possibly optimal solution is established. A fuzzy goal programming approach is applied to obtain the α−parametric optimal compromise solution. The stability set of the first kid under the concept of α−possiblyoptimal solution is characterized and analyzed without differentiability. Finally, a numerical example is given in the sake of the paper to clarify the methodology

Timely audit reports are essential for stakeholders in the healthcare sector to make informed decisions about the financial health of organizations. However, there is limited research on the factors influencing audit report timeliness in this sector. Understanding these determinants can help organizations improve their financial reporting practices and enhance transparency and accountability. This research examines the determinants of audit report timeliness in the healthcare sector,focusing on board size, board composition, audit fee, and audit timeliness. The study aims to provide insights into the factors that influence the timeliness of audit reports in the healthcare industry from 2014 to 2023 audit report of the sevenhealthcare firms in Nigeria Exchange Group, which is crucial for ensuring transparency and accountability in financialreporting. This study will utilize a quantitative research design to analyze the determinants of audit report timeliness in the healthcare sector. Data on board size, composition, audit fee, and audit timeliness will be collected from a sample of healthcare organizations. Preliminary findings suggest that board size and composition significantly impact audit report timeliness in the healthcare sector. Organizations with larger boards and more independent directors tend to have timelier audit reports. Additionally, higher audit fees are associated with faster audit report timeliness. However, the relationship between audit timeliness and audit report timeliness is inconclusive and requires further investigation. Overall, this study provides valuable insightsinto the determinants of audit report timeliness in the healthcare sector. By understanding these factors, organizations can improve their financial reporting practices and enhance transparency and accountability for stakeholders

Energy is a strategic commodity and ensuring its stable supply is considered an important issue for governments. Oil and gas, as the two main sources of energy, have played a serious role in the world's energy supply in the last century, and statistics show that these sources, especially gas, will continue to play a serious role in the world economy in the next few decades (History). Meanwhile, general energy policies can be examined as one of the extracts of Imam Khamenei's political-economic thought and the challenges and opportunities (issue). The main question of the article is: What is the place of general energy policies in the political-economic thought of Imam Khamenei and why did some address it? For this purpose, descriptive-analytical method and reference to related documents have been used (method). The result is that from this point of view, Imam Khamenei was able to intelligently guide different managers and governments towards using the general policies in order to manage and rebuild the country's economy in a way that is not influenced by foreign impulses. However, in this framework, the country has also faced some problems (result).