Mobile banking has become very important in today’s life as technological advancements have led bank clients to use banking services. Clients’ attitudes toward mobile banking services are based on their expectations is the background of this research. So, the main objective is to observe the purposeful conduct in mind of clients to adopt mobile banking services. This study also examines the influence of six variables on financial services clients’ desire to utilize mobile banking services, including perceived benefits, perceived ease of use, trust, security, perceived privacy, and technology expertise. Consequently, the goal of this study is to find out the crucial and deciding factors that may influence clients’ willingness to use mobile banking features in Bangladesh as a developing country. The sample shaped for this research is 310 respondents from Bangladesh a developing country. For analytical purposes, SEM has been used to test hypotheses. The results show that in Bangladesh, factors like perceived value, security, and technological aptitude greatly determine whether a customer will utilize mobile banking. Financial institutions have proven to be successful in serving clients through mobile phones. Clients have made good use of mobile banking only to save money, cost, and labor. The research suggests that mobile banking operations must be timely and accurate, the transaction process must be short, interactivity, convenience of usage, and so on. The findings have important implications for bank regulatory authority, management, bankers, and executives who wish to increase mobile banking usage to secure their long-term profitability.

The article is devoted to formulation of theoretical principles and practical recommendations regarding organization and planning of the investigation of criminal offenses in the field of economic activity, which are committed with the participation (assistance) of law enforcement officers. The methodology for the article is chosen taking into account the purpose and tasks, object and subject matter of the study. The research results were obtained with the help of the following methods: dialectical; formal and logical; formal and legal; comparative and legal; historical and legal, complex analysis; analysis and synthesis; axiomatic; system and structural method. The obtained results of the study indicated that organization and planning of the investigation of criminal acts under consideration is a purposeful activity of the authorized bodies, which is carried out under the guidance of the investigator, detective of the pre-trial investigation body. These activities require systematic, comprehensive approach and must take into account a wide range of circumstances that can affect the process and results of the investigation: the nature of the criminal offense, access to the necessary financial, human and technical resources; the competence of the investigator, the detective; terms and deadlines for investigation and presenting materials to the court, establishing effective cooperation between competent authorities. The study highlights the peculiarities of the organization and planning of the investigation of criminal offenses in economic activities, when law enforcement officers are involved, and suggests directions for improving the effectiveness of their implementation.

Optimizing Storage Location Assignment (SLA) is essential for improving warehouse operations, reducing operational costs, travel distances and picking times. The effectiveness of the optimization process should be evaluated. This study introduces a novel, generalized objective function tailored to optimize SLA through integration with a Genetic Algorithm. The method incorporates key parameters such as item order frequency, storage grouping, and proximity of items frequently ordered together. Using simulation tools, this research models a picker-to-part system in a warehouse environment characterized by complex storage constraints, varying item demands and family-grouping criteria. The study explores four scenarios with distinct parameter weightings to analyze their impact on SLA. Contrary to other research that focuses on frequency-based assignment, this article presents a novel framework for designing SLA using key parameters. The study proves that it is advantageous to deviate from a frequency-based assignment, as considering other key parameters to determine the layout can lead to more favorable operations. The findings reveal that adjusting the parameter weightings enables effective SLA customization based on warehouse operational characteristics. Scenario-based analyses demonstrated significant reductions in travel distances during order picking tasks, particularly in scenarios prioritizing ordered-together proximity and group storage. Visual layouts and picking route evaluations highlighted the benefits of balancing frequency-based arrangements with grouping strategies. The study validates the utility of a tailored generalized objective function for SLA optimization. Scenario-based evaluations underscore the importance of fine-tuning SLA strategies to align with specific operational demands, paving the way for more efficient order picking and overall warehouse management.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

The application of optimization algorithms is crucial for analyzing oil and gas company portfolio and supporting decision-making. The paper investigates the process of optimizing a portfolio of oil and gas projects under economic uncertainty. The literature review explores the advantages of applying various optimizers to models that consider the mean and semi-standard deviations of stochastic multi-year cash flows and revenues. The methods and results of three different optimization algorithms are discussed: ranking and cutting algorithms, linear (Simplex) and evolutionary (genetic) algorithms. Functions of several key performance indicators were used to test these algorithms. The results confirmed that multi-objective optimization algorithms that examine various key performance indicators are used for efficient optimization in oil and gas companies. This paper proposes a multi-criteria optimization model for investment portfolios of oil and gas projects. The model considers the specific features of these projects and is based on the Markowitz portfolio theory and methodological recommendations for project assessment. An example of its practical application to oil and gas projects is also provided.