درخت حوزه‌های تخصصی

Today, the information systems play a critical role in business for each organization. Like other organizations, hospitals use information systems for data collection, data storage, data processing and the like to have long-term and short-term achievements. Despite the very benefits of implementing HIS and its costly implementation, the HIS project sometimes fails. The importance of the HIS failure and preventive practices in this regard have led researchers investigate the causes of failure for information systems in hospitals. In this paper, an FMEA-based model is presented in an intuitionistic fuzzy environment to evaluate the HIS failure factors. For this purpose, Data required to implement the proposed model were collected in 5 hospital, in Kerman (Iran). Based on research studies and survey of hospital academic experts, a total number of 27 failure modes were determined for the implementation HIS. The results of the proposed approach indicated that 8 factors are of paramount importance in terms of HIS failure causes: Individuals' lack of skill/knowledge, lack of integration between system and organizational activities, unrealistic planning, lack of IT management or weak project team (information system), improper software development, lack of managerial skills, misdiagnosis of roles and responsibilities, inconsistency between corporate culture and change requirements (compatibility).

The article presents the results of studies on the development of new statistical and econometric approaches to modeling budget policy. The obtained results are applied on the example of tax revenue modeling. Accounting for various factors, including through the use of mathematical methods, will allow you to plan reforms with a scientific position. In particular, this is especially true in connection with the introduction of multi-year budget planning. To identify the main threats to the tax base, the phenomenon of “tax passes” wasused, which is based on an assessment of the effectiveness of a tax credit. The main participants in the formation of the “gross gap” in the value added tax revenues in Ukraine are shown. A correlation and regression analysis of the natural logarithms of the gross domestic product and tax revenues is carried out. This allowed us to determine the elasticity of tax revenues and GDP in Ukraine. A change in GDP directly affects the amount of tax payments to the budget, and the rate of change of indicators is proportional and changes insignificantly. These results allow us to strategically model the reform of discretionary tax policy mechanisms based on a quantitative assessment of tax gaps and the elasticity of tax payments. The authors were able to substantiate some proposals for reforming the budget policy regarding tax revenues.