In this paper, the definition of spherical fuzzy soft sets and some of its properties are introduced. Spherical fuzzy soft sets are a generalization of soft sets. Notably, we showed DeMorgan’s laws that are valid in spherical fuzzy soft set theory. Also, we propose an algorithm to solve the decision-making problem based on adjustable soft discernibility matrix. It gives an order relation between all the objects of our universe. Finally, an illustrative example is discussed to prove that they can be effectively used to solve problems with uncertainties.
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