درخت حوزه‌های تخصصی

The article is devoted to the modern development of high technologies and computer technology greatly enhanced the development of automated banking systems of banking sector organizations and allowed the synthesis of information and communication technologies for their formation. The main purpose of the article is to select the main indicators for assessing the level of financial security of the banking system of the state and identify promising areas of its development using forecasting models. In the process of research such analytical functions have been used: polynomial, exponential, power and logarithmic. The authors believe that the information and analytical provision of the financial security of the bank is an information provision that combines, on the one hand, information work, that is, ways, means and methods of collecting the necessary information, and on the other - analytical work, which includes forms and methods of information analysis and processing, which ensures an objective assessment of the situation and the adoption of a balanced management decision. As a result, forecast models were built for each of the indicators and also, it has been found that most indicators of the banking system of Ukraine in 2021-2023 will remain at “unsatisfactory” and “critical” levels. In conclusions it was proposed to introduce measures that would be aimed at improving the reliability and stability of the banking system of Ukraine.

Multicasting is an important operation in software-defined wireless sensor networks (SDWSNs). In this operation, a group of nodes specified by their unique node identification numbers is supposed to receive the same multicast message at the approximately same time, if possible. These nodes are termed as multicast members or multicast destinations. They need not be physically close to one another to form a group. The present article proposes an energy-efficient scheduler exclusively for multicast operation in the SDWSN environment. Based on the advantages provided by underlying network architecture, a router can efficiently schedule multicast packets belonging to various multicast sessions. This promotes greenery in the network and significantly increases the packet delivery ratio. These claims are supported and justified by the experimental results presented in this paper. As far as the authors know, there is no multicast packet scheduler in the literature of wireless sensor networks or WSN. SDWSN is a more advanced version, and no multicast protocol has yet been proposed for these kinds of networks. Therefore, while designing the present fuzzy scheduler, we kept in mind all standard multicast protocols in the WSN environment.

The purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteristics and profit quality, in this research we will use meta-analysis methodology which is one of the quantitative statistical methods. In order to implement the meta-analysis method, they were identified and collected from the websites of foreign journals (articles published in the period 2005 to 2020) and the Internet site of domestic scientific research journals (articles published during the years 2006 to 2021) as a statistical population of the research. Systematic removal has finally analyzed 50 studies; The results of studies conducted in the period and around this relationship indicate that most of these studies are heterogeneous. In order to identify the cause of this heterogeneity, by dividing the research based on different criteria for measuring profit quality and auditor characteristics and calculating intra-group chi-square statistics, we found that these different measurement criteria used in research are one of the factors of contradiction in the results. There have been researches. In the following study, it was observed that there is no significant relationship between auditor characteristics with profit smoothing and timely profit and also between non-audit services provided by the auditor and profit quality, while in contrast, there is no significant relationship between auditor characteristics and quality of accruals; Profit stability; There is the ability to predict profit and conservatism.