درخت حوزه‌های تخصصی

In this research, we have tried to investigate the effect of successive news of dis-tributed profits, negative adjustment and late announcement of an adjustment on the market reaction process in Iran. Following the design of the market response evaluation indicators, the transaction information was collected from the Stock Exchange in the five-year period of 2011-2015. The statistical sample consists of 125 companies selected by systematic elimination method and a total of 625 years-firms. To investigate the research hypotheses, linear regression and correlation have been used and for analyzing the data and testing the hypotheses, Eviews software has been used. What is summarized in the overall conclusion of the test of research hypotheses is that the successive news of distributed profits has an effect on the market reaction process;moreover, negative adjustment has a negative impact in the forecast of earnings per share and late announcement of the adjustment of the earnings per share on the market reaction process.Finally, the results indicated that the market's negative reaction to the late negative adjustment of the earnings per share forecasting is not lower than timely negative adjustment of earnings per share forecasting, and the positive reaction of the market to adjust the timely positive or zero forecast of earning per share, compared to adjusting the late positive or zero forecast of earnings per share is also no greater. the results obtained in this study are partly consistent with the documentation referenced in the theoretical framework of the research and financial literature

The cybersecurity in the modern world has become global, and cyber attacks are becoming more complex and large-scale. In the system of civil and criminal justice, computer forensics helps to ensure the integrity of digital evidence presented in court cases. The purpose of this study is to develop scientifically sound proposals and recommendations for the implementation of tools for forensic research of computer tools and systems in the fight against cybercrime. The relevance of this study is due to the need to implement active ways to protect and combat cybercrime. To achieve the goal of the study, methodological principles and approaches of legal science were used. It is proposed to use computer forensic methods more widely research in the fight against cybercrime.This study identifies the types of computer forensics: forensics database; electronic forensics; malware forensics; criminology of memory; mobile forensics; network forensics. The authors foundlack of a regulatory mechanism to regulate cybersecurity, capture and use of digital evidence and the regulatory framework for international cooperation. To brought need in strengthening international cooperation and in developing appropriate policies and legislative initiatives of security and network and information systems, improvement legislation in the field countering cybercrime.