The author puts forward the idea that decentralized finance doesn’t act without managerial influence. The management moves from the external circuit to the internal one, there occurs self-ruling and “self-regulation” of the financial system. This indicates the appearance of a new type of financial intermediation—a cyber-social one. The potential of using decentralized finance in post-Soviet countries are formulated the following: freeing up the time of transaction participants due to the autonomy of transactions; a superior degree of information security compared to traditional forms of financial intermediation; financial intermediation cost saving, freeing up human resources; reduction in the speed of transactions; increasing accuracy in contractual relations due to the elimination of the human factor influence; stimulating the development of new business areas expands the competitive environment; information safety due to the constant creation of a large number of backup copies. At the same time, the author identified and substantiated the risks associated with decentralized financial flows, which may have an impact on the well-being of the population of post-Soviet countries. The purpose of this study is to determine the prospects for applying decentralized finance as a growth factor in the well-being of the population in post-Soviet countries.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

With the rapid development of society, college students are facing the dual pressure of study and employment, which leads to an endless stream of mental health problems, and has become the focus of society, schools and families. Therefore, it is particularly important to do a good job in college students’ mental health education. College counselors are good teachers and good friends of students. They play an important guiding role in college students’ mental health education. They play an important role in improving students’ personality and mental health. This paper analyzes the advantages of college students’ psychological health education, and puts forward the effective participation strategies of college Students’ psychological health education.

This paper analyses wherever top executives were born and wherever they attended university to reveal regional groupings of the executives that form company culture and strategy in China and the mechanisms by which they affect corporate performance. It was found that the personal histories of top executives affect their decision-making orientation, and, in turn, company culture. The personal histories of executives and intra-regional, intra-provincial and intra-city links of corporate headquarters were obvious factors for executive selection. Distances were higher, and percentages of intra-regional links were lower for higher profit and growth companies. This shows that more competitive companies are more likely to hire executives who have lived in different regions or institutions in their lifetimes and university educations. The study concludes that Chinese firms’ key choices are influenced, in part, by external geographic factors way more advanced than the self-operation of individual enterprises.

The telecommunications services market faces essential challenges in an increasingly flexible and customer-adaptable environment. Research has highlighted that the monopolization of the spectrum by one operator reduces competition and negatively impacts users and the general dynamics of the sector. This article aims to present a proposal to predict the number of users, the level of traffic, and the operators’ income in the telecommunications market using artificial intelligence. Deep Learning (DL) is implemented through a Long-Short Term Memory (LSTM) as a prediction technique. The database used corresponds to the users, revenues, and traffic of 15 network operators obtained from the Communications Regulation Commission of the Republic of Colombia. The ability of LSTMs to handle temporal sequences, long-term dependencies, adaptability to changes, and complex data management makes them an excellent strategy for predicting and forecasting the telecom market. Various works involve LSTM and telecommunications. However, many questions remain in prediction. Various strategies can be proposed, and continued research should focus on providing cognitive engines to address further challenges. MATLAB is used for the design and subsequent implementation. The low Root Mean Squared Error (RMSE) values and the acceptable levels of Mean Absolute Percentage Error (MAPE), especially in an environment characterized by high variability in the number of users, support the conclusion that the implemented model exhibits excellent performance in terms of precision in the prediction process in both open-loop and closed-loop.

A theory of many-body wave scattering is developed under the assumption a << d << λ, where a is the characteristic size of the small body, d is the distance between neighboring bodies and λ is the wave-length in the medium in which the bodies are embedded. The multiple scattering is essential under these assumptions. The author’s theory is used for creating materials with a desired refraction coefficient. This theory can be used in practice. A recipe for creating materials with a desired refraction coefficient is formulated. Materials with a desired radiation pattern, for example, wave-focusing materials, can be created.