AbstractContext and Purpose:This research examines the factors affecting the design of supplier contracts at Sazeh Peyvand Company (SPC). It aims to identify and determine the relationships between these factors under conditions of uncertainty.Methodology:The research is applied in purpose and descriptive-survey in terms of data collection. Initially, the influential factors were identified through the literature review. Subsequently, the causal relationships between these factors were analyzed using the fuzzy DEMATEL.Findings:The results indicate that among the main dimensions, factors related to contract efficiency and unforeseen factors were identified as causal factors, while the relational perspective of the contract was recognized as a result factor. Additionally, within the efficiency perspective of the contract, "formality" and "opportunistic risks" were identified as causal factors, while "contract duration" and "compensable damages" were identified as result factors. In the relational perspective of the contract, "incentives" and "supplier reorganization" were identified as causal factors, and "type of partnership" was recognized as a result factor. Among unforeseen factors, "changes in procedures" and "supplier power" were identified as causal factors, while "supplier technology" and "competitor threats" were identified as result factors.Conclusion:The study emphasizes that improving contract design should focus on both efficiency and unforeseen factors, and companies, particularly Peyvand Structural Engineers, need to pay special attention to managing these factors.

The need for oil and natural gas as a major source of energy is vital. On the one hand, it has affected the political and economic equations at the international, regional and national level. On the other hand, it has had negative effects on sociocultural, legal, and environmental aspects as well as on the physical and mental health of human beings. Therefore, the need to provide an environmental policy that addresses the various dimensions of the oil and gas industry will be necessary. The present paper aims to set up a conceptual model of environmental policy for sustainable development in the oil and gas industries of the Kurdistan Region through the use of these 6 components: political, economic, sociocultural, technological, legal and environmental. It will also be using the techniques of PESTLE, SWOT, SPACE, FANP, FDEMATEL, and simulation with the VENSIM software. The results show the weights of the criteria respectively are Political; 1. 59, Economic; 0. 78, Sociocultural; 0. 00, Legal;-0. 99, Technological;-0. 61 and Environmental;-0. 70. So that all components are important, but that political and economic factors have a significant influence on environmental policies and oil and gas industries. Sociocultural components have a neutral role and the technological, legal and environmental components are impressible. Finally, fifteen strategies for the formulation of an effective environmental policy in the oil and gas industry were presented.

This study aimed at identifying and prioritizing the development strategies regarding handicrafts in the villages of Khuzestan province of Iran. It was mainly conducted with a developmental-applied approach in a combined method of Fuzzy Decision Making Trial and Evaluation Laboratory (FDEMATEL) and SWOT model through descriptive, analytical and survey techniques. The study results indicated the following as the most prioritized strategies in the development of handicrafts in villages of the province, respectively: conducting national and international handicraft exhibitions in the villages targeted as tourism and handicrafts; arranging complete insurance for handicrafts artists with licenses to work; establishing permanent handicrafts markets and bazaars in the ports of the province; introducing handicrafts of Khuzestan province through various educational media to government officials in charge of development expenditure; focusing on the development of e-commerce for handicrafts of the province; setting research priorities and coordination needed for timely reception of three percent of development credits; creating educational and promotional films and presentations in the markets for handicraft sales of the province; introducing active handicrafts cooperatives to government agencies of Khuzestan province for spending one percent of the construction budget of handicrafts purchase from these cooperatives; paying special attention to the educational dimension and facilities for the vulnerable economic centers of the province's handicrafts; and providing the experts with the specialist handicraft training by leading professors to prevent the obliteration of some indigenous branches of Khuzestan province.

Green buildings are consistant objects which consider environment issues and natural resources throughout the life cycle. The risk of a green construction project reduces the accuracy of the estimation of the projects objectives and reduces the efficiency of green building projects. Therefore, identification and prioritization of risks can play a significant role in the success of green construction projects. In this research, we present a comprehensive model of all criteria and indicators of the risks of green construction projects; we have made the final ranking of green building construction risk indicators so that we can reduce the risk of green projects at run-time. For this purpose, at the first step, the identification and screening of indicators from the viewpoint of experts in green construction projects is considered by using the Fuzzy Delphi technique and then, the new method is used to combine the results of the network analysis process and the DEMATEL technique in fuzzy conditions to rank and evaluate the causal relationships between the factors and ultimately final prioritizing green building risk indicators have been done in terms of the results of the initial steps using the fuzzy Analysis Network Process (FANP) and DEMATEL technoique. The results of the research show that the risks associated with poor quality of materials and inappropriate equipment are very important and the lack of scale for the cost of activities has the least importance.

IntroductionDue to the turmoil caused by the manipulation of financial statements, the capital markets are facing a large amount of mistrust among shareholders and investors, and even in the presence of strict reporting standards, violations and planned financial distortions can still be witnessed (Ndegwa, 2023). One of these inefficient aspects of capital markets is creative accounting, which under the influence of behavioral and structural drivers can develop the fields of information disclosure distortion in an opportunistic manner in the functions of capital market companies (Goto & Yamamoto, 2023). The emergence of such a process in terms of accounting procedures and information disclosure, as mentioned, increases the scope of mistrust in the capital markets, and it seems that reaching the point of understanding the reasons for the emergence of this method of accounting can prevent the behavioral opportunism of companies (Vollmer, 2023). In other words, creative accounting is a kind of financially conscious behavior to avoid reducing the sustainable interests of companies against the decisions of investors who use the gap in standards for their own benefit, which may face a strong reaction from shareholders in the long run due to hiding aspects of the company's performance (Rahman et al, 2023).  Research Hypothesis Creative accounting is considered as a process or strategy in the way of implementation, which, although it is in line with accounting rules and standards, due to the deepening of the agency cost, it is far away from the functional realities, and it reflects the news and distorted information of the results in favor of the owners. Power is in the company and at the expense of external users. On the other hand, creative accounting is usually complicated by excessive opportunism in using new methods to describe income. It faces an asset or a liability whose purpose is to influence users and manipulate their interpretations in line with the goals of those in power (Supriya & Vidhi, 2018). A review of the roots of this concept in accounting shows that the terms "innovative" or "aggressive" have been used to describe this method of accounting by studies such as Amat & Gowthorpe (2004) and Cernusca et al (2016), which shows that the concept is emerging, almost due to the lack of specific dimensions, and no clear the contexts of its formation. The main purpose for creating creative accounting is to "distort the facts through the manipulation of the company's profits or costs, which is done to satisfy the possessive interests of a group of people with power."  Research Methods This study is developmental in terms of results, because there is no coherent framework for the development of the concept of creative accounting in accounting functions, and this study, through a set of scientific methods, seeks to compile and explain the dimensions of the creative accounting model at the level of capital market companies. In terms of purpose, this research, relying on the thematic analysis process and Fuzzy DEMATEL, seeks to evaluate the organizational themes identified in the context of capital market companies. The research approach of the current study, in terms of the logic of data collection, is of a hybrid type; because it investigates a phenomenon about which there is no comprehensive framework in the theoretical fields of accounting at the level of capital market functions, or it is not a consensus. Therefore, first, through the analysis of the qualitative part and relying on the thematic analysis method, an effort is made to determine the dimensions of the creative accounting model in the form of a multidimensional model based on overarching themes; organizer and base provided. After presenting the model and measuring the reliability of its dimensions through Delphi analysis, this study seeks to evaluate the internal relationships of the identified dimensions of the model in the context of capital market companies in a quantitative analysis through Fuzzy DEMATEL.  Result Based on the current concept in this research, considering that there is no coherent framework about creative accounting, it is first used through qualitative analysis methods to select research components and determine its reliability. Thematic analysis is considered as the executive process of content analysis, which analyzes the basics and concepts of the current topic through simultaneous content analysis in similar studies and conducting interviews to determine its dimensions. In this study, the typology of thematic analysis based on the style of Attride-Stirling (2001) has been used. By following this method, the basic theme shows an important point in the text, and by combining them, the organizing theme is created. The organizing theme is the interface of the overarching themes and the base of the network, and the overarching theme is placed at the center of the theme network. Therefore, at this stage, theme analysis was used for the interview to determine the basic and organizing themes of creative accounting as overarching themes. Therefore, according to the overarching theme of this study, which was creative accounting, a total of 3 overarching themes, 6 organizing themes, and 37 basic themes were created from 12 interviews. It was also determined, based on Fuzzy DEMATEL's technique, that lack of attention to the needs of financial legal knowledge to improve the knowledge of the consequences of creative accounting (C30) as an indicator of educational weakness of the basis of creative accounting "A5" and duality of duty (C17) as an indicator of the type of ownership of the basis of creative accounting "A3" and agency cost (C9) are known as the inherent theorization index of the basis of creative accounting "A2", which is considered to have the most stimulation in the occurrence of creative accounting compared to other features based on this analysis.  Conclusion The purpose of this research is Exploration and Development of Creative Accounting Identified Themes: Evaluation based on FDEMATEL Process. In the analysis of the obtained results, it should be stated that the element of objectivity inherent in the basis of creative accounting refers to the fact that the distortion of financial information is inherent in the nature of classical accounting methods, because of the measurement of information in the rules of financial standards. The qualitative aspects of information disclosure and accounting procedures are not disclosed, and focus on the benefits of reporting, only the reflected aspects of the financial performance of companies to stakeholders can be measured. Such a process can reduce information values for stakeholders and lead to their one-dimensional perception of information disclosure according to what companies reflect to them. On the other hand, the weakness of internal control, the basis of creative accounting, is considered another axis of distortion of financial information, which refers to the appointment of internal controls in the financial structure of companies, which can lead to the lack of independence of the internal control elements and prevent the accurate assessment of the company's risk and independent functions of the internal audit committee.    

Considering the limited resources available, firms must rank their most distinctive capabilities in order to succeed in entering international markets. This research aimed at prioritizing transnational capabilities including marketing, managerial, human resources, production, financial, logistics, research and development, quality and standards and consultation and interaction with the government affecting on the entry of the Iranian steel pipe manufacturers producing gas and oil transit steel pipes into international markets. The study population consisted of experts and procurement, business and marketing managers of the 8 biggest oil and gas steel pipe manufacturers working in Iran. Two pair-wise comparison questionnaires employed to collect the required data. Fuzzy Decision Making Trial & Error Laboratory (FDEMATEL) and Fuzzy Analytic Network Process (FANP) techniques used to analyze the data. The results revealed that the marketing (Net Weight=0.225) and human resources (Net Weight =0.035) capabilities attained the highest and lowest priorities, respectively. The paper is sharing the value creation by presenting a potential process including systematic techniques for ranking transnational capabilities to enter the international markets considering the competitive environment.

The aim of this study is to determine the interrelationships and prioritization of the components and dimensions of corporate sustainability reporting with an emphasis on Islamic principles and values in order to model them. After extracting the primary components and dimensions through the review of sustainability reports of a sample of shariah approved companies in Malaysia and Indonesia, an extensive literature review and soliciting opinions from experts and screen them (in Hosseini and Babaei research, 2023), in this study in order to determine their interrelationships and prioritization an integrated fuzzy Decision Making Trial Evaluation Laboratory (DEMATEL) and FDEMATEL-based analytic network process (FDANP) methods are used. The statistical population of the current research was sustainability reporting and Islamic finance experts who are selected based on purposive sampling and the identified components and dimensions were sent to 13 of them in the form of a pairwise comparison questionnaire in 2022. The implementation of the FDEMATEL method findings show that sustainability governance is the most influential and the environmental dimension is the most effective dimension. The customer satisfaction component in the social dimension is the most important component among all components of the model and the environmental dimension is the most important dimension from the point of view of experts in the phase of implementing the FDANP method. The results of this study help the corporate sustainability reporting decision makers in the country to obtain a detailed picture of the sustainability reporting elements performance and the relationships between them in Islamic companies and to make appropriate management interventions to improve the company's sustainability performance.

Nowadays, industries, especially the banking industry, are facing a much more complex environment than the past decade. Therefore, they have to adapt to the environment to obtain and maintain their competitive edge. The traditional banking system is no longer efficient enough, while a universal banking system can provide more varied services to a more diverse clientele. Considering the radical humanist paradigm in the analysis of social theories and a focus on the effectiveness of capable human resources for the correct implementation of universal banking in Iran, the present paper aims to propose a universal banking system focusing on the empowerment and skill development of bank employees. This study used the Delphi fuzzy method to select experts and classify and analyze their responses. Further, the Linear Programming and, FGTMA-FDEMATEL and screenwriting method was used to identify and investigate the criteria correlationsand map the network relationships. Arobust statisticalmethod was used to solve optimization problems based on data uncertainty. and lingo software was used to solve the problem. The results drawn from the model indicated that factors such as employee decision-making ability, responsibility towards executing a decision, access to decision tools, and employee self-efficacy sources influence the empowerment of employees and correct implementation of private, corporate, business, and investment banking. Further, they showed that sense of competence, motivation, participation, sense of effectiveness, and information technology influence universal banking. In addition, training and reward influence all types of universal banking

This paper aims to present a model for agile supply chain model in construction enterprises with performance evaluation of suppliers and contractors. Management and selection of suppliers and contractors plays an important role in process of constructions, because contractors are as corner stones of construction projects. Also, contractors are the main factor in converting resources to the final products. Traditionally, contractor selection in construction projects is on the basis of the lowest proposed price. However, there are various qualitative and quantitative criteria with different priorities associated in this regard. In this paper, a hybrid method of DEA/AHP/ FDEMATEL (Data Envelopment Analysis/Analytical Hierarchy Process/Fuzzy DEMATEL) is used. First, important and effective evaluation criterion are selected through FDEMATEL approach. Then, DEA/ AHP method is implemented in order to evaluate and to prioritize the selected indicators and to incorporate them in supply chain. Furthermore, agility is involved in the considered supply chain model.