The purpose of this paper is to develop a comprehensive maturity model for command and control. For this purpose, the inductive research method has been used to design the maturity model. Thus, firstly, the most prominent maturity models in command and control, including the conceptual maturity model, the headquarters maturity model, the NATO model, and the maturity model of integrated command and control centers (ICCCs) were analyzed. Among the studied models, the NATO model is more comprehencive, so we chose it as a basis for developing our model. Then, the stages and variables of maturity were analyzed using the focus group method. The findings of the research show that some important characteristics of the command and control maturity  have been neglected in the basic model. Therefore, the innovation of this research is to add new features to achieve a more comprehensive model. The result is a model containing 5 levels and 20 variables. Validation of the model has been done through comparative study and focus group method, which should be further strengthened by case studies and survey researches.

In this paper, a novel risk-based, two-objective (technical and economical) optimal reactive power dispatch method in a wind-integrated power system is proposed which is more consistent with operational criteria.  The technical objective includes the minimization of the new voltage instability risk index. The economical objective includes cost minimization of reactive power generation and active power loss. The proposed voltage instability risk employs a hybrid possibilistic (Delphi-Fuzzy)-probabilistic approach that takes into consideration the operator’s experience, the wind speed and demand forecast uncertainties when quantifying the risk index. The decision variables are the reactive power resources of the system. To solve the problem, the modified multi-objective particle swarm optimization algorithm with sine and cosine acceleration coefficients is utilized. The method is implemented on the modified IEEE 30-bus system. The proposed method is compared with those in the previously published literature, and the results confirm that the proposed risk index is better at estimating the voltage instability risk of the system, especially in cases with severe impact and low probability. In addition, according to the simulation results compared to typical security-based planning, the proposed risk-based planning may increase the security and economy of the system due to better utilization of system resources.

AbstractThe complexity of financial markets changed the information needs of financial reporting users, but raised concerns about users facing large and complex volumes of information using integrated reporting. But the experience of other forms of reporting, such as sustainability, indicates the need for infrastructure to implement it. The present study intends to provide a model including causal conditions, strategies, context conditions, intervening conditions and the necessary implications for the implementation of integrated reporting. In order to achieve a deep and rich description of the experiences, attitudes and perceptions of the participants, the qualitative research method and in particular the strategy of data-based theory were used. For this purpose, with the help of theoretical and purposeful sampling method, 19 experts and experts in the field of financial reporting were interviewed as key informants of the research. The results indicate that the causal conditions for the implementation of integrated reporting include legal requirements, privatization, legislators' perspectives, and international relations. And it is necessary to adopt strategies including institution building to organize, standardize, improve education and establish a mechanized system. Finally, the proposed model suggests that the consequences of implementing integrated reporting increase the value of the organization, create accountability, create transparency and trust, and increase investor attraction. This research determines the necessary conditions for the development of integrated reporting in order to provide sufficient information to users

Although discriminating between all efficient decision making units (DMUs) with identical efficiency is a very important subject in data envelopment analysis (DEA), it may not be an easy task, particularly when the decision maker wants to select one and only one efficient DMU among all. There are some papers that have proposed methods for finding an efficient DMU as the most efficient one but have some difficulties when used in practice. This paper points out the difficulties of the methods presented in two articles [Amin, G. R., (2009). Comments on finding the most efficient DMUs in DEA: An improved integrated model. Computers and Industrial Engineering 56, 1701-1702; Toloo, M., Nalchigar, S., (2009). A new integrated DEA model for finding most BCC-efficient DMU. Applied Mathematical Modelling, 33, 597-604]. In fact, in the present paper, it is proved by some examples that although some methods have principally been proposed in order to determine a single efficient DMU as the most efficient one, they may be unable to detect these DMUs.

Background: One of the most important challenges in the business world is environmental performance and how to disclose it. Companies interested in disclosing environmental information try to present their information to users transparently comprehensibly. One of the most recent reports that can provide environmental information transparently and cover the criticisms of green accounting, which was presented as an independent report, is integrated reporting. Methods: In the present study, the green accounting model in integrated reporting is prepared with a critical approach. This model was developed qualitatively and the multi-grounded theory method was used. Results: Accordingly, among the selected texts and interviews with 20 experts in the field of accounting and auditing, the relevant concepts and categories were extracted and by categorizing and linking the categories, the desired model including causal conditions, contextual conditions, intervening conditions, core category or phenomenon, strategies and consequences were extracted. Conclusion: Based on the results of this study, it is recommended to the Accounting Standards Development Committee to hold meetings to assess the need for integrated reporting in the country and use the experiences of other countries using this report. It is also recommended for the auditing organization to assign a case in the headings of its review in companies under the title of the presence or absence of an integrated report. It can be a stimulus for companies to follow and become familiar with integrated reporting.