Fuzzy Delphi

The growing expansion of financing through the capital market and the introduction of guidelines for the establishment of credit rating agencies require the development of appropriate credit rating models for financial instruments, on the other hand, the capital financing market framework is centered around sukuk bond. According to the SEO, in the case of credit rating agencies, Sukuk rating will also be required. On the basis of the above, the present study attempted to develop a credit rating model for Ijareh Sukuk as the most important and most advanced tool in financing the capital market, on the one hand, the problems with issuing a Ijareh Sukuk, including the mandatory existence of the guarantor, and, on the other hand, the transparency of the market will provide financing and accelerate the financing process through this market. In the present study, after studying the theoretical foundations, including the rules and instructions issued by the supervisory authority of the capital market, theoretical and scientific principles regarding the rating of securities and institutions procedures in the field of credit rating  Ijareh Sukuk, the basic The model of credit rating is then developed, then the dimensions, components and indexes of the model have been subjected to expert opinion using the Delphi research method. Finally, based on the received comments, the final framework of the Ijareh Sukuk rating system was developed on Iran's capital market.

The main aim of this study is proposing an assessment model for evaluating the supply chain sustainability across the automotive sector. In this study, through reviewing the sustainability indicators in the economic, social, environmental, and governance pillars, the fuzzy Delphi is applied. Then, survey method is used to implement the model designed in CANFIS to evaluate the sustainability indicators. In this research, the proposed model was used for evaluating the sustainability in four pillars which is more inclusive than previous research. To improve the sustainability, it must be evaluated and measured so that after the improvement measures, the results are determined through measurement. According to the findings, it was concluded that the model designed in CANFIS was a reliable tool for assessing the sustainability .

Purpose: The purpose of this study was to design a biorhythm management model for Iranian public school principals with a fuzzy Delphi approach. Methodology: The design of the present study was qualitative with fuzzy Delphi method. Statistical population, professors of organizational behavior management in universities of Mazandaran province and senior managers of education departments in cities of Mazandaran province were selected and four rounds of fuzzy Delphi technique were performed with their cooperation. This selection and interviewing continued until the theoretical saturation was reached. Using the "rich information" sampling method with 15 professors of organizational behavior management in the universities of Mazandaran province and senior managers of education departments in the cities of Mazandaran province, the required information with semi-structured questionnaires Collected in four rounds. SPSS software was used to analyze the data. Findings: The results showed that the biorhythm management model of Iranian public school principals has four cycles and 28 dimensions of physical cycle (physical) (high mobility and energy, high physical strength, physical endurance and stability, physical weakness (negative), decreased physical ability (negative), inactivity and lethargy (negative), doing useful work and extreme fatigue (negative) ), Emotional cycle (interest in work and life, kindness, immorality and temper (negative), irritability (negative), confusion and mental weakness (negative), love of others, the power of creativity in affairs and mobility in Against the behavior of others (negative), intellectual cycle (mental) (rational) (promotion of intelligence, comprehension and memory, forgetfulness (negative), mental laziness (negative), poor decision-making power (negative), thinking power in affairs , Gaining new ideas and not focusing on personal and work affairs (negative) and intuitive cycle (inner inspiration, strong sixth sense, absorbing negative energy (negative) and attracting the spiritual forces of nature). Conclusion: Investigating the effect of biorhythm and different situations of employees on their job performance is an important issue and should be considered to prevent problems and increase performance, so identifying the explanatory dimensions of biorhythm management among managers of educational organizations, according to their critical tasks, is very important. And it seems necessary

This study was designed to explain the Blockchain acceptance indices in Iran's financial markets aimed at identifying different angles for the implementation of Blockchains. The Blockchain acceptance indices were extracted in 4 levels, 12 variables, and 53 indices of related research literature in the field of e-commerce and mobile banking. To validate the research indicators, the Fuzzy Delphi technique was used to refine the indices in addition to the documentary study. The survey was conducted in three stages and the results of each stage were refined. Based on data analysis, 39 indicators were confirmed. The results of this study can provide useful insights for researchers and policymakers of Iran’s financial markets to understand the prerequisites and effects of the Blockchain implementation on financial markets, and thereby, they would be able to change business models to take advantage of Blockchain capabilities in the infrastructure of Iran’s financial markets by considering different aspects.

The introduction of cloud computing techniques revolutionized the current of information processing and storing. Cloud computing as a competitive edge provides easy and automated access to the vast ocean of resources through standard network mechanisms to businesses and organizations. Due to the vast diversity of service providers and their respective variety of available services with different qualities, top managements often face difficulty for choosing the best available option. So, considering the growing significance of the mentioned issue, this study aims to identify and rank contributing factors in selection of cloud service providers. In that attempt, this research approaches its goal by going through three major phases. Firstly, in phase one, prior studies are reviewed for extracting related elements of selection. Secondly, by employing Fuzzy Delphi method and obtaining results by interviewing experts in this field such as IT managers and technicians, this study tries to finalize the list of contributing factors. Lastly, by utilizing Fuzzy best-worst multi-criteria decision-making method, which is one of the most recent techniques employed to statistically rank variables, this research introduces a list of vital factors for cloud service selection. Based on the findings of this study, there are five major categories involved in the selection process which are: performance, security, data management, personal data protection and environmental-organizational. The finalized result of ranking shows that, performance related factors such as accessibility, response time and capacity are the first priority. The runner-up is security with reliability and governance. Environmental-organizational variables lands in the third place by considering rental and network costs.

Companies have access to a variety of financial resources to implement available profitable investment projects, to settle overdue debts, to increase working capital, and to pay dividends to shareholders Correct decision making and the ability of companies to determine the appropriate financial resources are the main factors of company success. The effects of financing on the company's return and risk are the most important goals that management should pay attention to when choosing a financing method, and select resources that minimize financing costs. In this research, first, to identify financing methods and also the criteria for selecting the appropriate financing method, the fuzzy Delphi method has been used. Then, the AHP method was used to prioritize the parameters. The results of this study showed that the factors of efficiency, cost, sustainability, operationality, fairness, and transparency are the most important criteria for selecting financing methods in gas companies and also forming subsidiary consortia, receiving facilities, issuing participation bonds, creating an investing companies, presence in the stock market, creating a plan as a shareholder, have been identified as financing methods.

The present study aimed to identify the most effective causes of conflict of interest by examination of accounting literature and expert consensus. Understanding these factors, using cognitive psychology theories, can lead to a model for reducing conflict of interests. The dignity of the audit profession depends on fair and proper professional judgment by auditors, and achieving this requires identification and controlling of the key factors affecting judgment and decision-making. When auditors intentionally or unintentionally accredit financial statements in line with the opinion of their employers, public interests and the auditing profession are at serious risk. Several factors that can categorize into seven categories of structure, community, culture, environment, personality, audit firm characteristic, and ethics and behavior are rooted in a conflict of interests. However, no comprehensive research examining all the above factors and identifying the most effective ones has been done so far. By reviewing the research literature, major and minor factors were identified in domestic and foreign sources. Ten expert auditors were selected by the snowball method and interviewed. The considered major and minor factors were selected from among the introduced factors, and a questionnaire was sent to the experts using the Fuzzy Delphi (Screening) method. The results of the above statistical analysis identified eighteen of the most prominent sub-criteria of the factors affecting conflict of interests and identified structural factors the highest rank in this classification, which was agreed by the experts.

In a different context, the user's needs in a housing apartment are constantly changing; it is required that the provided house, by having flexibility, can always be responsive to the user's needs in various situations, which would be a challenge for specialized areas of housing, including design. To perform a flexible housing design, the architects face many different design solutions and variables, leading to confusion in this field. So, the objective of this study is to identify these variables and achieve an effective solution by considering their priority of them. The variables of this study were proposed in three scales of macro, medium, and micro according to the previous valid research studies in the field of flexible housing. Then, the variables have been evaluated using the specialist's idea through the Fuzzy Delphi method (FDM). The Friedman test has been used to analyze the data obtained from the questionnaires and achieve a valid ranking, which performs the ranking by calculating the mean rank for each variable. According to the results of data analysis, the characteristics of "spatial expansion and division," which means the possibility of space to be expanded (the expansion) or divided (the contraction), as the medium scale of housing design, has the greatest impact on the housing flexibility. On the macro scale, the "structure" component, and the micro-scale, the "use of flexible elements" provide the highest effectiveness in this regard. Moreover, as the medium scale, the modular design of space falls in the second place of influence compared to all other variables. Increasing the properties of spatial expansion and spatial division can be an effective design strategy for achieving flexibility in apartment housing. Also, modular space designing and flexible elements have been introduced as two solutions in the next priorities. All are considered small and medium scales and can be prioritized in designing flexible apartment housing.

In the 2000s, some projects were defined to export Liquefied Natural Gas (LNG) in order to increase Iran’s presence in gas export markets. However, despite the initial planning until 2020, when this research was conducted, none led to a result, and Iran could not play a role in this market. Delay in executing these plans will lead to losing the opportunity to use the joint South Pars field and billions of dollars of foreign exchange earnings. The purpose of this study, which was conducted 2019 to 2020, is to identify the factors leading to the failure of Iran’s LNG projects. In order to identify and prioritize these factors, the opinion of experts and the Fuzzy Delphi technique is employed. Investigating the condition at the national and international level indicates that some factors have prevented all of these projects from being successful, including political issues, international sanctions on Iran, lack of domestic capital, lack of appropriate foundation for attracting foreign investors, constraints of domestic rules and regulations, especially in the upstream sector for choosing the contract format, not having access to the liquefaction technology, and the issues pertinent to marketing, and the most important one, lack of suitable commercial structural design. Identifying these factors and planning for tackling them is the key to escaping this current situation and a guide for prospering in future projects of the country.

The accounting and auditing profession must acquire the necessary skills in ethical judgment, so that it can consider the well-being of all those affected by its performance. Without strong and moral behaviour, the position of this old art and profession is shaken. This issue should be considered more by people who want to enter this field and technology than by companies. The main purpose of this study is to identify and rank the factors affecting accounting and auditing ethics among accountants and auditors. In order to identify the effective factors, while reviewing the studies, a semi-structured interview was conducted using a qualitative method of theme analysis. The experts interviewed were sixteen university professors and activists in the accounting and auditing profession. A review of the literature, research, and interview results reveals nine key themes that categorize the factors influencing corporate accounting and auditing ethics. In this research, key factors have been identified and then the fuzzy Delphi technique has been used to rank and find the importance of the factors. The results showed that government and legal, economic, individual, social, cultural, corporate governance, organizational and intelligence factors are involved in accounting and auditing ethics, respectively.

This article was conducted with the purpose of identifying the criteria of technological businesses based on cloud computing in small and medium-sized companies using the fuzzy Delphi method. The main concern of this research is to identify the criteria of technological businesses based on cloud computing in small and medium-sized businesses using the fuzzy Delphi method. It depends on mixed research (qualitative-quantitative) and collecting information through the background of previous researches and experts' opinions and the method of gathering information through questionnaires and interviews. Delphi's opinion of experts was taken. In the current research, many factors led to the formation of technological businesses; therefore, it should not be considered a simple phenomenon, and due to the intensity of electronic commerce in the world, the multi-dimensional concept of this phenomenon should be looked at more carefully.