triangular fuzzy numbers

The main approach of this study is to provide solutions to managers, economists, and tax auditors. To have a clearer perspective of the transactional relationships that distress the taxpayer transaction tax also help them to choose the best strategy to improve tax revenue. In this paper the fuzzy Delphi method was used to identify the indicators affecting suspicious bank accounts. The data collected from experts familiar with the subject of research. Similarly, to rank the factors, the BMW technique was used, and the modeling method of partial least squares equations (PLS) have been used to determine the relationships between dimensions and indices. The results show the ranking of 26 sub-criteria of the research indicate that the two sub-criterions: performing operations and cash transactions less than the set ceiling and depositing cash in financial institutions and then transferring it quickly by remittance, are the first and second most important sub-criteria from below Cash operations group, respectively. The results of model also show that cash transaction factors have the most significant impact on bank account transaction tax.

The frequent violations of notaries in terms of non-compliance with tax laws and regulations provide a breeding ground for notaries and taxpayers in the field of movable and immovable property transactions, and in this regard, delay tax collection and ultimately waste government fraudulent rights. The main approach of this study is to provide solutions to managers, auditors, auditors and tax supervisors who have a clearer picture of notarial indicators and help to choose the best strategy to improve tax revenue and prevent the spread of delinquency. The fuzzy Delphi method has been used to identify the indicators affecting the lawlessness of notaries. Data were collected from experts familiar with the research topic. BMW technique was used to analyze the data. The results of ranking 29 sub-criteria of the research show that the sub-criterion of not sending information related to regulatory documents (facilitation law) for tax claims and the sub-criterion of preparing documents for definitive sale, peace, gift, power of attorney sales of vehicles without observing Article 42 of Value Added Law From the subgroup of immovable and movable documents, respectively, have occupied the highest position of importance.

The aim of this study is to provide a model for investigating the audit quality with respect to systemic factors. In spite of the previous look at the audit quality that was product oriented, this study has been considered process-oriented and system-specific. The potential indicators presented in this study include the inputs of the audit, the audit process and the audit results. The statistical population of this study is the audit experts, managers and partners of the audit institution members of the official accountants’ community of Iran and the audit organization. The statistical deduction of the research is done by fuzzy logic. According to the results, the greatest impact on the audit quality is due to the average years of experience, industry expertise, partner, manager, engagement quality reviewer hours and timing relative to total audit effort, indicators related to independence and observance of those indicators, frequency and market impact of financial statement restatements for errors, the workload of partners and employees, chargeable hours per professional, and compensation trends of prematurely-rotated partners indicators.

How to determine the audit fees is one of the main challenges of auditing. Correct and logical pricing auditing services leads to better performance of auditing services and forms specialized audit services market. For this reason, identifying and ranking of the effective factors on the pricing of audit services have been considered by using fuzzy logic in this study. For data collection, audit experts was selected as statistical society and paired comparisons questionnaire was used. Using Expert Choice software, the weight of each factor identified and by using Pareto charts was determined that 80 percent of audit fees depend on 9 factors including volume of operations, complexity of operations, the quality of client's internal control, the geographical distribution of operation, the size of the entity, the premier audit, type of previous years comments and of experience to office audit in a company that necessary for auditing institutes and organizations in order to specify auditing fee, pay attention to above factors based on their value.

The classic multiple-criteria decision making (MCDM) model assumes that, when taking a decision, the decision maker has defined a fixed set of criteria and is presented with a clear picture of all available alternatives. The task then reduces to computing the score of each alternative, thus producing a ranking, and choosing the one that maximizes this value. However, most real-world decisions take place in a dynamic environment, where the final decision is only taken at the end of some exploratory process. Dynamic decisions arise in many applications including military, medical, management, sports and emergency situations. This study proposes a flexible framework for dynamic MCDM, based on the concept of fuzzy sets theory and the VIKOR method to provide a rational, scientific and systematic process for prioritizing patients in Emergency Department (ED) under a fuzzy environment where the uncertainty, subjectivity and vagueness are addressed with linguistic variables parameterized by triangular fuzzy numbers.

Statistical Quality Control is an important approach that getting help from statistical tools to illustrate the process. Shewhart control charts is one of the most important techniques of quality control, which is used to show the variance with reason. One type of control charts is control charts for attribute control of defects that can be used with variable sample size. Attribute is under Fuzzy Condition because of uncertainty in the defect of the product and making decision by the inspector. In this study, fuzzy rules are used in the design of fuzzy U control charts. This approach is performed for fuzzy control of the process. Judgments in control of classical charts process is not more than two result, While in the design of fuzzy control charts using the fuzzy rules methods, there are intermediate levels of decision-making too. To check the validity of designed model, it is implemented in company imen khodro shargh for sewing quality characteristics. And the results were compared with the results of classical methods using operating characteristic curve and the results indicate better and faster performance fuzzy control charts to detect changes in the process.

In this paper a new method is proposed to find the fuzzy optimal solution of fuzzy multi-objective linear programming problems (FMOLPp) with fuzzy right hand side and fuzzy decision variables. Due to the imprecise nature of available resources، determination of a definitive solution to the model seems imposible. Therefore، the proposed model is designed in order to make fuzzy decisions. The model resolves the deficiencies of previous models presented in this field and its main advantage is simplicity. To illustrate the efficiency of the proposed method، it is applied to the problem of allocating orders to suppliers. Due to the nature of the fuzzy solutions obtained from solving the model، the decision maker will be faced with more flexibility in decision making.

This paper discusses the problems of those full fuzzy linear programming in which all parameters and variables are fuzzy. Fuzzy optimal solution is real when all constraints of the model are satisfaied and a crisp optimal solution can not be optimal solution of the fuzzy problem. New methods are proposed، evaluated، and compared to find the fuzzy optimal solution of full fuzzy linear programming problems with equality and inequality constraints، including Dehghan et. al.، Lotfi et. al.، Momeni et. al.، and Kumar et al.، methods. Also the use of ranking function for defuzzification of the model and the use of fuzzy slack variables for converting dequity fuzzy constraints to equity ones are proposed. Since، working with triangular fuzzy number is more easier than others، for numerical examples، common triangular fuzzy numbers and LR triangular fuzzy numbers have been used. To illustrate the advantages and disadvantages of the proposed methods، different numerical examples have been solved.

One of the kinds of strategies that organizations can adopt to develop their business، is conglomerate diversification strategy. The right selection this strategy when organizations have high financial and managerial ability، will increases organization competitive advantage. This study aims to prioritize and selection the best conglomerate diversification strategy for andishe gostar khayyam firm due SWOT analysis. This firm due to its high ability to manage the company، has decided to establish a new business. To achieve this goal، in this study، ANP and Dematel techniques in fuzzy coditions is used. In this study، the interviews with the experts and the firm''s strengths and weaknesses and the opportunities and threats that affecting in the selection strategy were determined. Then the network model for investigation due current literature and determined factors was drew and The investigation questionnaire was distributed between experts. Ultimately، the best conglomerate diversification strategy obtained and results for administration sent and the firm implement selected strategy.

Fuzzy linear programming problems are models in which all parameters as well as the variables are represented by fuzzy numbers and are known as FFLP problems. In this paper the shortcomings of the existing methods are pointed out and to overcome these shortcomings، a new method is proposed for finding the fuzzy optimal solution of FFLP problems. To illustrate the proposed method، numerical examples are solved and the obtained results are discussed. Results show that the proposed method is capable of finding the optimal solution in all areas existing methods have shortcomings and its main advantage is simplicity in computations.

In this Paper, a frame work integrated of Fuzzy Analytic Network and Goal Programming is developed to help the students to calculate the qualitative Performance of a university. To extract coefficients in a mathematical model, Fuzzy Analytic Network Process (Fuzzy-ANP) will be used. The method produced is able to consider a multi-objective nature for the problem. To do so, the other goals in designing such as the limitation of financial resources, technological possibilities, rate of development and Competitiveness of technical requirements are to be considered. Finally, the ideal model developed will contain the importance of technical requirements by the help of the methodology of Fuzzy Analytic Network Process, budget limitations, rate of technological possibilities, development and competition of a need as systematic boundaries to determine a part of technical requirement significant in designing. This framework is applied in Islamic Azad University Firouzkouh Branch.