Stochastic Fuzzy Algorithms for Impairment of Assets Management The present paper aims to analyze the impairment of tangible assets with the help of artificial intelligence. Stochastic fuzzy numbers have been introduced with a dual purpose: on one hand to estimate the cash flows generated by tangible assets exploitation and, on the other hand, to ensure the value ranges stratifications that define these cash flows. Estimation of cash flows using stochastic fuzzy numbers was based on cash flows generated by tangible assets in previous periods of operation. Also, based on the Lagrange multipliers, were introduced: the objective function of minimizing the standard deviations from the recorded value of the cash flows generated by the tangible assets, as well as the constraints caused by the impairment of tangible assets identification according to which the cash flows values must be equal to the annual value of the invested capital. Within the determination of the impairment value and stratification of the value ranges determined by the cash flows using stochastic fuzzy numbers, the impairment of assets risk was identified. Information provided by impairment of assets but also the impairment risks, is the basis of the decisionmaking measures taken to mitigate the impact of accumulated impairment losses on companyxe2x80x99s financial performance.

A multiple attribute decision making threeway model for intuitionistic fuzzy numbers Abstract   In order to use threeway decision (TWD) to solve multiple attribute decision making (MADM) problems, in this article, a new TWD model with intuitionistic fuzzy numbers (IFNs) is proposed. First of all, we define the relative loss functions to demonstrate some features of loss functions in TWDs, which is the basis for future research. Then, based on the correlation between the loss functions and the IFNs, we get the relative loss functions based on IFNs. At the same time, the classification rules of the TWDs are discussed from different viewpoints, including the thresholds and their properties. Aiming at MADM problems with unreasonable values, a new integrated method of relative loss functions is established to obtain a fairer loss integration result of alternatives. In addition, considering that there are no decision attributes and only condition attributes in MADM, we use grey relational degree to calculate the condition probability. In the end, a novel TWD model is proposed to solve MADM problems with IFNs, and a practical example on selecting suppliers is used to demonstrate its effectiveness and practicability.