درخت حوزه‌های تخصصی

As electronic commerce has gained widespread popularity, payments made for users' transactions through credit cards also gained an equal amount of reputation. Whenever shopping through the web is made, the chance for the occurrence of fraudulent activities are escalating. In this paper, we have proposed a three-phase scheme to detect fraudulent activities. A profile for the card users based on their behavior is created by employing a machine learning technique in the second phase extraction of a precise communicative pattern for the card users depending upon the accumulated transactions and the user's earlier transactions. A collection of classifiers are then trained based on all behavioral pattern. The trained collection of classifiers are then used to detect the fraudulent online activities that occurred. If an emerging transaction is fraudulent, feedback is taken, which resolves the drift's difficulty in the notion. Experiments performed indicated that the proposed scheme works better than other schemes.

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.

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.

In the era of globalization and standardization, Information Technology (IT) brought many changes in people’s lives, it also influenced people's behaviour, communication, and lifestyle. The ability of IT in the business and community is to sustain in an increasingly competitive and global environment which largely influenced their capacity to access information as a resource and usage of advanced technologies. This paper analyzing the impact of IT on the Muslim community in the era of Globalization and Islamization. Several types of research have been done on IT and Islam, IT and behavioural and so on, while this paper specifically focusing on the Muslim community in the era of Globalization and Islamization. Information technology has undoubtedly become the central drive for the evolution of a modern Muslim society globally. The Muslim world or society, like the rest of the ‘world’, participates in the evolution, as well as the usage of using IT to obtain Islamic materials. Such materials include among others the translation of the Qur’an, Tajweed, Hadith, and Tafseer, which are available in word, audio, and video forms through digital content or via interactive chat rooms and forums. This paper focuses on Islamic literature globally accessible and assumes a vital role in spreading Islam all over the world. The paper recommends initiatives policy by government and NGO to promote IT technologies among Muslims around the world for a viable impact on society

This paper focuses on the problems of company’s sustainable management in an emergent environment. The authors’ vision of the functioning peculiarities in the formulation of a company’s strategy based on the information support is presented in the article. The world experience of studying the development of investment projects in companies of different industry sectors is investigated and analyzed according to the economic and mathematical modeling. A multivariate model of evaluation and selection of the investment project based on the hierarchy criterion of company's economic objectives with the information technology is developed as an embodiment of the strategic goal of ensuring the company's sustainability. The essence of the hierarchy criterion method is to determine the order and the value of priority of each individual criterion, thus, application of this method allows providing recommendations for making an effective management decision in unpredictable environment. The proposed model based on the hierarchy criterion of company’s economic tasks allows providing sustainability in emergent environment. The analysis and substantiation of the necessity of applying the proposed model with the information technology support is presented in this paper.

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).

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.

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.