درخت حوزه‌های تخصصی

This research investigates the capital market's efficiency relative to the decreasing and increasing information the components of cash and accrual of the accounting earnings. In the accrual accounting system, accounting earnings includes two components of cash and accrual. Information about decreasing and increasing values of the normal and abnormal portion of the changes in financial assets as a cash component is compared with the information on the decreasing and increasing amounts of discretionary and non-discretionary accruals. The required data was extracted from the financial statements of the listed companies in Tehran Stock Exchange during the years 2003 to 2017. In order to estimate the research models from the regression with the combined data as well as the equations system, the simultaneous equations system with the seemingly unrelated regression (SUR) approach are utilized and then some experiments are implemented to evaluate the research hypotheses by using Mishkin’s test. The results reveal that the capital market is inefficient in terms of the increasing information (positive portion) of accrual and discretionary accruals and information on abnormal changes in financial assets (increasing and decreasing), but rather on the information (negative) of discretionary and non-discretionary accruals and abnormal changes in the financial assets (increasing and decreasing).

The inefficiency of the national security system is one of the biggest threats to Ukraine's national security. The strategic planning in the field of security and defense has designed to identify the means, including the future structure of forces, that would allow the institutions of the defense and security sector to effectively deal with potential future threats. The purpose of this study is development of theoretical and practical measures to increase the effectiveness of strategic management of national security processes on the basis of goal setting, forecasting and planning in the context of informatization of society. The relevance of this study is due to the needlegal regulation and improvement of the state system of strategic planning of national security of Ukraine. To achieve the goal of the study was used special scientific methods of legal knowledge. The results of the analysis showedwhat in the basis ensuring national security must rely on the principle of systematization, which means that the security and defense sector of Ukraine is considered as a single object of forecasting and planning. This study substantiates the main directions systemic reform of the security and defense sector, which has carried out in Ukraine to ensure the protection of the constitutional order, sovereignty, territorial integrity of the state in the face of armed aggression. The priorities should be implemented through key tasks, such as the establishment of a comprehensive strategic analysis of military threats to Ukraine's national security, coordination of intelligence activities, development of joint intelligence capabilities of the defense forces in order to obtain complete and reliable warning information for timely decision-making guaranteeing the military security of the state.

Women’s safety is very important for around the world and many anti-women safety incidents are happened in current decades. Women's criminality is on the rise in India, particularly on an hourly basis 1000 criminal cases are filed according to Indraprastha and Kannon organizations. The Internet of Things (IoT) application will assist women in difficult situations. This design with Dc-RFO-IoT has an emergency application that can be useful to provide critical thinking and suggestions to women in rescue time. When the emergency soft button is pushed, notifications are sent to registered contacts as well as to women's hotline lines with GPS and GSM. A GPS sensor is also used to transmit the position with longitude and latitude. Every one minute, the receiver sends a link to your location, updating them on your current position. The attacker may shut the victim's mouth and prevent her from requesting assistance. The speaker on this gadget generates high-frequency sound. It will raise the alarm in the surrounding area and make the attacker fearful. This IoT with deep learning application is giving accurate outcomes and measures are improved. The performance measures like accuracy 93.43%, sensitivity 92.87%, Recall 98.34%, safety ratio 97.34%, and F measure 97,89% had been improved these are outperformance the methodology and compete with present models.