درخت حوزه‌های تخصصی

This research was conducted with the aim of explain and prioritize information disclosure factors related to sustainable development accounting with fuzzy approach" in 2019 of companies active on the Iranian Stock Exchange. Qualitative data were obtained through the study of research and credible sources in the field of sustainable development accounting and using coding through content analysis, the initial variables of the model were identified; 61 indicators were extracted from the initial codes in 4 dimensions including: environment, social factors. Economic and governance factors were categorized. In the quantitative section, the statistical population of the study included knowledgeable and professional and academic experts in the field of ac-counting. Using the targeted sampling method, 25 experts were selected as statistical samples. In the quantitative part, using fuzzy Delphi technique in one step, the indicators were screened. In the next step, prioritization of criteria and sub-criteria was done by hierarchical analysis method with fuzzy approach; among the main criteria, environmental dimension with weight 0.405 in rank 1 The social dimension with a weight of 0.296 was ranked 2nd, the economic dimension with a weight of 0.186 was ranked 3rd and the leadership dimension with a weight of 0.113 was ranked 4th. Finally, based on the calculated final weight, the strategic approach to environmental impacts with a weight of 0.955 in the first place, management and efficiency in consumption in the second place, social development and humanity in the third place and management Waste and waste came in fourth.

The aim of this research is to help advance a better understanding of digital advertising innovation adoption, consumer acceptance of customized advertising, and the influence of customized advertising on product purchase intent via a mobile social network. To this end, two types of questionnaires, including an open questionnaire filled up by 16 experts and university professors was designed to identify the indicators and sub-indicators of advertising acceptance determinants through mobile-based cyberspace networks. The other questionnaire was a 5-point Likert questionnaire designed based on the identified indicators of the open questionnaire, which was filled by 234 cyber-space users who were chosen using simple random sampling method in order to verify the identified factors. The results of the study led to the identification of seven main indicators namely revenue generating, legalization, Awareness at social levels, Family and friends, Advertiser owners, monitoring and Advertising quality and the identification of 44 sub-indicators for seven three main determinants.

Qualitative information security risk assessments are somewhat subjective and the high degree of subjectivity associated with the perception of risk means that management is often skeptical of risk analysis results, and is unwilling to make important decisions based on that. Besides, the process of information security risk assessment is quite complex and rife with uncertainty and without taken into account the uncertainty of information security risk assessment the results can be misleading. Therefore, in this paper, the Fuzzy Multi Criteria Group Decision Making (FMCGDM) model is proposed to address the above-mentioned problems. The focus group method used to identify risk parameters and the Delphi method is used to construct a hierarchy for risk parameters. The findings of this research would be useful for the information security department to become more capable in analyzing the InfoSec risks and reducing the consequences of subjective assessment. A case study involving an actual information security risk management project was presented to illustrate the use of the proposed model. Computational results demonstrated the efficiency and effectiveness of the presented model that can assist InfoSec risk analyst to better evaluate InfoSec risk.