درخت حوزه‌های تخصصی

The purpose of this paper is to investigate the role of political instability in the context of the association between board of directors (BOD) and audit committee (AC) quality as indicators of corporate governance effectiveness and earnings management (EM). The non-financial listed companies on the Palestine Exchange (PEX) between the period from 2011 to 2018 were the samples of the study. Based on the OLS regression results by using a panel data of 232 observations, the findings show that the BOD quality is positively related to EM, while AC quality is negatively associated with EM. The results also reveal that political instability plays a moderating role by weakening the relationship between the AC quality and EM during the severe unstable political situation, while the BOD quality is negatively associated with EM under the same situation. This finding implies that the BODs might substitute ACs under severe political instabilities to protect the stockholders and stakeholders’ interests. Unlike most previous studies, this article addresses political instability as a moderating variable for the relationship between the BOD and AC quality as a composite measure of EM in the most emerging and smallest stock market in the region. The results of this work may assist the regulatory bodies, policymakers, and practitioners in revising the corporate governance code to promote the efficiency of the BOD and AC monitoring functions for the purpose to improve the faithfulness and reliability of financial reports and also to deter the management from engaging in critical levels of EM.

The article presents the results of studies on the development of new statistical and econometric approaches to modeling budget policy. The obtained results are applied on the example of tax revenue modeling. Accounting for various factors, including through the use of mathematical methods, will allow you to plan reforms with a scientific position. In particular, this is especially true in connection with the introduction of multi-year budget planning. To identify the main threats to the tax base, the phenomenon of “tax passes” wasused, which is based on an assessment of the effectiveness of a tax credit. The main participants in the formation of the “gross gap” in the value added tax revenues in Ukraine are shown. A correlation and regression analysis of the natural logarithms of the gross domestic product and tax revenues is carried out. This allowed us to determine the elasticity of tax revenues and GDP in Ukraine. A change in GDP directly affects the amount of tax payments to the budget, and the rate of change of indicators is proportional and changes insignificantly. These results allow us to strategically model the reform of discretionary tax policy mechanisms based on a quantitative assessment of tax gaps and the elasticity of tax payments. The authors were able to substantiate some proposals for reforming the budget policy regarding tax revenues.

After the Coronavirus diseases (COVID-19) outbreak, the Whole world witnessed the strangest buying behavior within the customers. Suddenly masks, hand sanitizers, and toilet papers became the priority list of the customers. High demand and lesser availability of essentials products like masks, toilet papers, and hand sanitizers create a chaotic situation inside the retail outlet's stores.  The buyer’s behavior and the chaotic scenario inside a retail outlet drew the attention of several consumer psychologists, academicians, and researchers. A panic buying situation is the most common behavior that exists in a time of crisis. This paper discusses the panic buying situation briefly during COVID-19. However, a few types of research and studies were captured in the panic buying behavior. The current study examined the factors that influenced the customers buying decisions during the COVID-19 outbreak and secondly, it examined to what extent the buying decision of a customer creates a panic situation. Furthermore, the study looked at the emotional and cognitive responses of the individuals which play a pivotal role in influencing customer decision making the journey. Qualitative content analysis and thematic methodology were considered for data analysis. The results indicated that fear and uncertainties were the key emotional responses; whereas rumors, fallacious thinking, and survivalist psychological were the key cognitive responses that influenced the customer decision journey.

Smart applications with interconnected intelligent devices for sharing services arise serious security problems to the stability of this IoT complex and heterogeneous environment. Unless security considerations are analyzed and implemented properly in real time then IoT cannot be perceived as a pervasive network for the possible stakeholders. Current state of the art has analyzed trust-based security solutions as additional feature to application layer of the system which can identify and filter out the malicious nodes. In this paper we are proposing holistic trust management with edge computing mechanism to create trustworthy zones comprising different clusters, where Gateway on behalf of clusters will initiate migration of their nodes if falls below the defined Zone trust threshold level. The created zones are self-resilient against any malicious attacks and saves lots processing usage time and energy to address the security issues. By analyzing our proposed algorithm with other contemporary approaches to handle IoT security issues using trust mechanism, this approach is more precise in terms of protecting system against incurring malicious behavior, and also prolong the application operation duration by reducing communication and processing overhead.

This study aims to investigate the effectiveness of university roles in entrepreneurial intentions among university students. This study is also measuring the functions of the system supports as the control variables towards entrepreneurial intentions. Universities seem to compete in the industry to provide and develop the entrepreneurial skills set to their students. Perhaps they may add more benefit in preparing and equipping their students as entrepreneurs once they completed their studies. The study was conducted in local universities. Three hundred respondents were approached in getting the data compiled. Based on that, only 250 complete and usable data received in returns. An 83% response rate is achieved because the sample was from a list of young entrepreneurs' schemes currently being assessed by the government agencies. Questionnaires used to validate the items from university roles (6 items), entrepreneurial intentions (5 items), and finally support systems (6 items). Likert scales were used to measure all the items. Besides that, there are also seven questions for respondents' profiles. The results indicate that all tested hypothesized were positively significant. Universities should consider finding ways to develop and motivating their students towards entrepreneurial intentions. Further study may continue the model with different sets of control variables for concrete solutions in managing the student's entrepreneurial intentions.

The modeling engineering of psychotherapeutic approaches to diabetic patients has a positive impact on the quality of the support process and organizational, personal and professional development, in the sense that the education and neuro-educational training project constitutes a powerful human resources management vector. The research would attempt to analyze therapeutic education models and corresponding health promotion approaches, as well as the identification of methods and techniques used in health practice As a result, the quality of the neuro-educational approaches is the guarantor of the effectiveness of the recommended support system. Adopting this imperative highlight, a new PCA patient-centered approach. This major concern therefore calls on the medical profession to question the impact and effects of collaborative support in the process of building and developing the conceptual, procedural and behavioral skills of diabetic patients which facilitate their self-knowledge, their self-determination and their awareness of the factors of therapeutic effectiveness and the promotion of their physical, moral, social and psychological well-being. It prompts us to ask ourselves how the different care teams and support actors organize and coordinate their andragogical actions, with a view to complementarity and synergy. We proceed, through a descriptive and exploratory research approach, opting for a so-called longitudinal survey, by a semi-directive questionnaire and by an interview technique. By comparing the results of the study with the validation interviews, it emerges that appropriate attention must be paid to the support process to allow the diabetic patient to master all the components of reflective therapeutic practice and to achieve his personal and organizational development necessary for the development of a subject actor of change and innovation. This support system engineering will define the frame of reference, including the ethical values ​​and the basis of the required professional skills which will be applicable to any program for the development of cognitive and behavioral skills in diabetic patients. The new vision will be built around adapted support practices, collaborative approaches, a comprehensive, harmonious and balanced therapeutic education program, personalized training courses and inclusive evaluation methods that go well beyond validation and tenure. (Towards a sick-centered vocation).

Background: The Internet of things (IoT) is a new technology that expanding rapidly and has led to the emergence of new services in the banking industry. Although IoT is an emerging technology in Iran, it is expected to become a paradigm in the future. IoT applications in banking have helped to provide high quality and fast responses to customers anytime, anywhere. Purpose: This research aims to identify and prioritize IoT applications in the Iranian banking industry based on business continuity indicators. Methods: First, based on the comprehensive literature review and practical experiences, IoT applications in the banking industry are identified. Then, each indicator's weight was calculated using the Grey Decision-making trial and evaluation laboratory (DEMATEL). Finally, IoT-based applications in the Iranian banking industry have prioritized using the multi-attribute utility theory (MAUT). Due to the unstable economic conditions for the financial sector, business continuity indicators are employed in this study. Also, the reason for using MAUT is to consider the utility of banking experts for performing IoT banking services. Findings: According to results, IoT-based services in the banking industry, including Transmit instant reports, smart ATMs, non-contact electronic payments, and electronic checks, are identified for Iranian banks. Then, These appropriate services are prioritized with the capabilities of Iranian banks.