Search

The concept of fair value, defined by the valuation of assets and liabilities at their current market worth, remains central to the International Financial Reporting Standards (IFRS) and has persisted despite critiques intensified by the 2008 financial crisis. This valuation method continues to be prevalent under both IFRS and the US Generally Accepted Accounting Principles (GAAP). The adoption of IFRS has notably enhanced the role of accounting in information analysis, vital for owners who prioritize both secure accounting practices and reliable data for strategic management decisions. Real estate, a significant business asset, has long been a focal point in accounting discussions, prompting extensive research into the applicability and effectiveness of various accounting standards. These investigations assess the adaptability of standards based on property type, utility, and valuation techniques. However, the challenge of accurately determining the fair value of real estate remains unresolved, signifying its importance not only in the corporate manufacturing realm but also among development companies striving to manage property values efficiently. This study addresses the challenge of accurately determining the fair market value of real estate in Kazakhstan, leveraging a multi-methodological approach that encompasses statistical models, regression analysis, data visualization, neural networks, and particularly, an Adaptive Neuro-Fuzzy Inference System (ANFIS). The integration of these diverse methodologies not only enhances the robustness of real estate valuation but also introduces new insights into effective asset management. The findings suggest that ANFIS provides superior precision in real estate pricing, demonstrating its potential as a valuable tool for strategic management and investment decision-making. [ABSTRACT FROM AUTHOR]

Magnetic Resonance Imaging (MRI) is vital in diagnosing brain tumours, offering crucial insights into tumour morphology and precise localisation. Despite its pivotal role, accurately classifying brain tumours from MRI scans is inherently complex due to their heterogeneous characteristics. This study presents a novel integration of advanced segmentation methods with deep learning ensemble algorithms to enhance the classification accuracy of MRI-based brain tumour diagnosis. We conduct a thorough review of both traditional segmentation approaches and contemporary advancements in region-based and machine learning-driven segmentation techniques. This paper explores the utility of deep learning ensemble algorithms, capitalising on the diversity of model architectures to augment tumour classification accuracy and robustness. Through the synergistic amalgamation of sophisticated segmentation techniques and ensemble learning strategies, this research addresses the shortcomings of traditional methodologies, thereby facilitating more precise and efficient brain tumour classification. [ABSTRACT FROM AUTHOR]

The paper presents a comprehensive exploration of a novel image encryption and decryption methodology, leveraging finite state machines (FSM) for the secure transformation of visual data. The study meticulously evaluates the effectiveness of the proposed encryption algorithm using a diverse image dataset. The encryption algorithm demonstrates high proficiency in obfuscating the original content of images, producing cipher images that resemble noise, thereby substantiating the encryption's effectiveness. The robustness of the proposed methodology is further evidenced by its performance in the National Institute of Standards and Technology Statistical Test Suite (NIST STS). Such achievements highlight the algorithm's capability to maintain the stochastic integrity of encrypted data, a critical aspect of data security and confidentiality. Histogram analysis revealed that the encryption process achieves a uniform distribution of pixel values across the encrypted images, masking any identifiable patterns and enhancing the security level. Correlation analysis corroborated the success of the encryption technique, showing a substantial reduction in the correlation among adjacent pixel values, thereby disrupting spatial relationships essential for deterring unauthorized data analysis. This improvement indicates the algorithm's efficiency in altering pixel patterns to secure image data. Additionally, a comparative analysis of correlation coefficients using various encryption methods on the Lenna image offered insights into the relative effectiveness of different techniques, emphasizing the importance of method selection based on specific security requirements and data characteristics. [ABSTRACT FROM AUTHOR]

Rapid development of new digital technologies and their use, on the one hand, have opened up new opportunities for improving the efficiency of managing technological and business processes. On the other hand, it has led to significant increase in security threats, making businesses and organizations more vulnerable to cybercriminals. Soaring growth in the number of incidents of various types in recent years indicates insufficiency of traditional methods of ensuring information security (hereinafter IS). At present, consideration of the issue of IS from the point of view of risk management makes it possible to take cost-effective and effective enterprise security measures. In this paper, we are considering a project to create a system for assessing information security risks. In this paper escribed scientific novelty and significance of the project, also presented research methods used in the development of intelligent information security risk assessment systems. [ABSTRACT FROM AUTHOR]