delphi analysis

Mental Criticism Functions are a psychological approach that will help auditors 'pragmatic practices based on balancing facts with auditors' intuitive and enlightened mindsets help increase the level of audit quality. The Purpose of this research is Mental Functions of Auditors' Constant Criticism by Comprehensive Interpretive and Structuralism Model of Analysis. In this research, which is based on qualitative and quantitative methodology, first 14 university experts in the field of accounting and finance participated in the meta-analysis and Delphi section to identify the components and propositions of mental functioning of the auditors' constant criticism from 39 similar preliminary research studies. And screen them based on critical evaluation techniques In order to identify the components, the research propositions should be codified in the form of score checklists as the second step in order to get enough comments and statements identified component analysis used Delphi. In a small section, with the participation of 25 audit partners selected through homogeneous-accessible sampling, matrix questionnaires were used to try to identify the statements identified in a range of the most influential to least effective thematic propositions. The results in the qualitative analysis section indicate the existence of 3 main components in the form of 11 themes of the final propositions based on theoretical adequacy. Content reliability in the documents provided for tracking accounts and on detail in examining the accuracy of the recorded documents were determined as the most influential indicators of critical thinking in the audit profession.

The implementation of any project, especially when it is in its initial stages, is not without risk. Failure to identify potential risks and manage them will cause organizations to fail. Based on this, this article analyzes the challenges of the knowledge management system in the organization based on the model of reference points.

This research has a quantitative approach and is applied in terms of purpose and descriptive-survey research in terms of nature. The statistical population of the research included 15 experts of the Social Security Organization of Iran who were selected by purposeful sampling. After extracting the dimensions and components from the theoretical foundations, a theoretical agreement was reached regarding the components of the model through the fuzzy Delphi technique. The research data of fuzzy inference system were analyzed in MATLAB software.

Based on theoretical, experimental and expert opinions, the risks and challenges of establishing knowledge management were identified based on two life cycle reference points and types of damage. Fourteen components were obtained based on theoretical foundations and twenty-three components were obtained based on the results of Delphi analysis and experts' opinions.

The analytical table of the present research can help the managers of the social security organization who are trying to design and implement the knowledge management system to stay safe from risks by being aware of possible damages.

Urban livability deals with all aspects and dimensions of urban settlements that seek to create a healthier and more livable urban environment for current and future generations. In line with the importance of livability for cities, in the present study, we have analyzed and evaluated the livability of urban areas within the municipality of Esfarayen. The present study is descriptive-analytical in purpose and applied in research results. First, using the Delphi technique, the dimensions and components affecting urban livability were identified according to the metropolitan area of ​​Esfarayen. Then, after ranking these dimensions, the situation of Esfarayen urban neighborhoods in terms of livability was examined using the ANP method. Finally, the livability of this city in terms of physical, economic, social, and environmental dimensions with a favorable situation was studied and compared. Findings showed that among the most critical factors affecting urban livability in Esfarayen city include components of adequate housing dimensions and identity and sense of place, income level, education and quality, quality of sidewalks and public spaces, access to centers Commercial and service, access to medical centers, parks, and green spaces. The research findings also indicate that the most livable urban areas of Esfarayen include neighborhoods 20, 16, and 14, with the highest livability. The results of the study showed that although the city of Esfarayen is in a favorable condition in terms of environmental viability, which is due to the excellent climate, open and green urban spaces, and beautiful landscapes of the city, In terms of physical and economic dimensions, it is in a moderately downward position.

The purpose of this study is to design a resource allocation model in educational organizations. In this research, the statistical society was defined in two formats. The research method is a survey and statistically of a type of development. The sampling method was used in the research in the experts section of the census type and in the educational-oriented organizations of the simple cluster type. In this research, to increase the validity of the questionnaire, a questionnaire was prepared, then articles, books and journals were designed and then questioned with a number of professors, and questions were considered. Then, a number of questionnaires were distributed among each section of the statistical society and all ambiguities were identified and resolved and the final questionnaire was distributed. Since the questionnaires are made up of a series of indicators or criteria, their reliability is unnecessary. Delphi analysis method and AHP hierarchical analysis method were used to analyze the data. In Delphi analysis, 23 factors were identified in the form of three dimensions of financial, physical, technological and human resources. Also, the results of the AHP hierarchical analysis showed that financial costs have the highest priority among dimensions. After that, physical and technological resources have been prioritized.

Job stress is one of the psychological factors in employees that greatly affects individual performance and can lead to many adverse health effects and consequences in the workplace. Audit profession is also considered as one of today's stressful occupations. Failure to pay attention to it can reduce the quality of individual and professional activities. The purpose of this research is The concept of structure-interpretive model (ISM) stress in the auditing profession based on a critical evaluation. The statistical population of the study consisted of 12 experts in accounting and auditing, which were selected as one of the qualitative sampling methods based on homogeneous sampling method. Qualitative research methodology is based on three critical analysis (CASP), Delphi analysis and Structural-Interpretative Analysis (ISM). In this research, based on the critical evaluation method, three components of the gap between professional responsibilities, the auditor's expectations gap and the professional fitness gap were identified in 16 indicators, then, based on Delphi analysis, 4 indicators of the elimination and 2 indicators were combined, which total 10 indicators for analysis Structural-interpretation and the formation of the matrix of achievement were eventually analyzed. The results of the research identified six levels of importance in creating professional audit stress, and two indicators of the conflict of interest as an indicator of the gap between the expectations of the audit profession and the indicator of the imbalance between the personal characteristics of the auditors and the audit profession under the component of the professional fitness gap as the first level affecting Professional stress was determined. It was also found that the disproportion of the audit workload with time budgeting as the index of the fraction of professional responsibilities at the sixth level was considered as the least factor affecting professional stress.

Referring to a variety of media and news headlines, we can figure out the increase in the phenomenon of corruption in the country. One of the applied mechanisms by international organizations like international transparency and global bank is applying Governance Model to combat against Corruption. There are different theories about good governance and the most controversial one is the mechanism of social control. In this theory, an appropriate model for governance in government systems is the combination of police power (force), exchange and persuasion in a variety of organizations. The aim of this study is to identify this combination in different organizations to combat against corruption. The present study is a developed research kind that has utilized Fuzzy Inference System for identification the mixture of three forces. For constructing fuzzy rules in the present study, we have applied mixed method of Shannon entropy and Delphi analysis. Shannon entropy has been used for analyzing the coefficients of the components of corruption in the organizations and as an "if" part of the rules, furthermore Delphi analysis has been applied for analysis of the combination of the social control or as a "then" part of the rules. The results of the study were applied as an " if and then" rules for analyzing six areas of a model. The three areas, related to Grand Corruption, included law enforcement agencies, financial and normative as well as three other areas related to Petty Corruption including law enforcement organizations, financial and normative. These procedures were applied in Fuzzy Inference System and the results have been analyzed.

Agricultural cooperatives in the county Khodabandeh decade have seen dramatic expansion in 1370 and 1380. So that until the year 1388, about 340 agricultural cooperatives have been established in this county. However, passive agricultural cooperatives in the Khodabandeh County have risen %10. This shows that, this economic sector in the field of agricultural activities with structural- functional problems is a face. In this paper; using a descriptive-analytical Method, the causes of the increase agricultural cooperatives has been studied. In this context, the required data is collected through field studies and library. Statistical research, including 34 agricultural cooperative disabled with 263 members is. Of these, 93 of whom are random sampling, were selected for the first and second questionnaires. And from 93, 52 of whom are undergraduate sample, the questionnaires were selected as the third and fourth. Also, to explain the data, the Delphi analysis method used is. In this way, to build consensus among members about the subject, in the course of successive questionnaires were distributed along with the feedback control of their severity. The results show that internal problems such as cooperatives, management weaknesses, skills, tastes differ, misplaced expectations of cooperation and some deficiencies in infrastructure of services and planning and policy making by government agencies, the main cause of decline in activity of Cooperatives and they are the result of deactivation. In this context, granting facilities to cooperatives on employment, improving agricultural infrastructure in the villages, providing credit and retail credit for cooperatives, and development of professional and public education for them, the revival of cooperatives will be disabled.