The general purpose of this study is to formulate a portrait of the issue of online lectures on accounting students of the Faculty of Economics and Business during the covid-19 pandemic at the Muhammadiyah University ...The general purpose of this study is to formulate a portrait of the issue of online lectures on accounting students of the Faculty of Economics and Business during the covid-19 pandemic at the Muhammadiyah University of North Sumatra.The research was conducted at the Faculty of Economics and Business.This type of research is survey research.The research sample is Grade 6/B Accounting Student of the Faculty of Economics and Business at the Muhammadiyah University of North Sumatra.Data collection using interviews and question lists.Furthermore,data analysis is used i.e.SPSS statistics.The results showed,The media used by lecturers is very helpful to students in the learning process,related to the learning materials students agree each lecturer provides material following RPS,For every lecturer who conveys the material turns out that students do not understand what has been conveyed,even though students are given regular assignments,some lecturers are less respect for students who have impaired connections or networks,And this online lecture system makes students very complain about data packages.Students are more respect to face-to-face learning,and it turns out that the online lecture system has not been implemented to the maximum.展开更多
Purpose:This study investigated the publication behaviour of 573 chief editors managing 432 Social Sciences journals in Turkey.Direct inquiries into editorial qualifications are rare,and this research aims to shed lig...Purpose:This study investigated the publication behaviour of 573 chief editors managing 432 Social Sciences journals in Turkey.Direct inquiries into editorial qualifications are rare,and this research aims to shed light on editors’scientific leadership capabilities.Design/methodology/approach:This study contrasts insider publication behaviour in national journals with international articles in journals indexed by the Web of Science(WOS)and Scopus.It argues that editors demonstrating a consistent ability to publish in competitive WOS and Scopus indexed journals signal high qualifications,while editors with persistent insider behaviour and strong local orientation signal low qualification.Scientific leadership capability is measured by first-authored publications.Correlation and various regression tests are conducted to identify significant determinants of publication behaviour.Findings:International publications are rare and concentrated on a few individuals,while insider publications are endemic and constitute nearly 40%of all national articles.Editors publish 3.2 insider papers and 8.1 national papers for every SSCI article.62%(58%)of the editors have no SSCI(Scopus)article,53%(63%)do not have a single lead-authored WOS(Scopus)article,and 89%publish at least one insider paper.Only a minority consistently publish in international journals;a fifth of the editors have three or more SSCI publications,and a quarter have three or more Scopus articles.Editors with foreign Ph.D.degrees are the most qualified and internationally oriented,whereas non-mobile editors are the most underqualified and underperform other editors by every measure.Illustrating the overall lack of qualification,nearly half of the professor editors and the majority of the WOS and Scopus indexed journal editors have no record of SSCI or Scopus publications.Research limitations:This research relies on local settings that encourage national publications at the expense of international journals.Findings should be evaluated in light of this setting and bearing in mind that narrow localities are more prone to peer favouritism.Practical implications:Incompetent and nepotistic editors pose an imminent threat to Turkish national literature.A lasting solution would likely include the dismissal and replacement of unqualified editors,as well as delisting and closure of dozens of journals that operate in questionable ways and serve little scientific purpose.Originality/value:To my knowledge,this is the first study to document the publication behaviour of national journal chief editors.展开更多
This study presents a single-class and multi-class instance segmentation approach applied to ancient Palmyrene inscriptions,employing two state-of-the-art deep learning algorithms,namely YOLOv8 and Roboflow 3.0.The go...This study presents a single-class and multi-class instance segmentation approach applied to ancient Palmyrene inscriptions,employing two state-of-the-art deep learning algorithms,namely YOLOv8 and Roboflow 3.0.The goal is to contribute to the preservation and understanding of historical texts,showcasing the potential of modern deep learning methods in archaeological research.Our research culminates in several key findings and scientific contributions.We comprehensively compare the performance of YOLOv8 and Roboflow 3.0 in the context of Palmyrene character segmentation—this comparative analysis mainly focuses on the strengths and weaknesses of each algorithm in this context.We also created and annotated an extensive dataset of Palmyrene inscriptions,a crucial resource for further research in the field.The dataset serves for training and evaluating the segmentation models.We employ comparative evaluation metrics to quantitatively assess the segmentation results,ensuring the reliability and reproducibility of our findings and we present custom visualization tools for predicted segmentation masks.Our study advances the state of the art in semi-automatic reading of Palmyrene inscriptions and establishes a benchmark for future research.The availability of the Palmyrene dataset and the insights into algorithm performance contribute to the broader understanding of historical text analysis.展开更多
The role of copper element has been an increasingly relevant topic in recent years in the fields of human and animal health, for both the study of new drugs and innovative food and feed supplements. This metal plays a...The role of copper element has been an increasingly relevant topic in recent years in the fields of human and animal health, for both the study of new drugs and innovative food and feed supplements. This metal plays an important role in the central nervous system, where it is associated with glutamatergic signaling, and it is widely involved in inflammatory processes. Thus, diseases involving copper(Ⅱ) dyshomeostasis often have neurological symptoms, as exemplified by Alzheimer's and other diseases(such as Parkinson's and Wilson's diseases). Moreover, imbalanced copper ion concentrations have also been associated with diabetes and certain types of cancer, including glioma. In this paper, we propose a comprehensive overview of recent results that show the importance of these metal ions in several pathologies, mainly Alzheimer's disease, through the lens of the development and use of copper chelators as research compounds and potential therapeutics if included in multi-target hybrid drugs. Seeing how copper homeostasis is important for the well-being of animals as well as humans, we shortly describe the state of the art regarding the effects of copper and its chelators in agriculture, livestock rearing, and aquaculture, as ingredients for the formulation of feed supplements as well as to prevent the effects of pollution on animal productions.展开更多
In this paper,the bifurcation properties of the vibro-impact systems with an uncertain parameter under the impulse and harmonic excitations are investigated.Firstly,by means of the orthogonal polynomial approximation(...In this paper,the bifurcation properties of the vibro-impact systems with an uncertain parameter under the impulse and harmonic excitations are investigated.Firstly,by means of the orthogonal polynomial approximation(OPA)method,the nonlinear damping and stiffness are expanded into the linear combination of the state variable.The condition for the appearance of the vibro-impact phenomenon is to be transformed based on the calculation of themean value.Afterwards,the stochastic vibro-impact systemcan be turned into an equivalent high-dimensional deterministic non-smooth system.Two different Poincarésections are chosen to analyze the bifurcation properties and the impact numbers are identified for the periodic response.Consequently,the numerical results verify the effectiveness of the approximation method for analyzing the considered nonlinear system.Furthermore,the bifurcation properties of the system with an uncertain parameter are explored through the high-dimensional deterministic system.It can be found that the excitation frequency can induce period-doubling bifurcation and grazing bifurcation.Increasing the randomintensitymay result in a diffusion-based trajectory and the impact with the constraint plane,which induces the topological behavior of the non-smooth system to change drastically.It is also found that grazing bifurcation appears in advance with increasing of the random intensity.The stronger impulse force can result in the appearance of the diffusion phenomenon.展开更多
IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,...IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.展开更多
The history of mankind contains so many illustrations of well-classified and violent struggles against various animals over crop production in agricultural fields, attacks on human life or competition in order to have...The history of mankind contains so many illustrations of well-classified and violent struggles against various animals over crop production in agricultural fields, attacks on human life or competition in order to have access to certain natural resources. The aim of this study is to characterise the human-wildlife conflicts that occur around the KBNP, especially with regard to primates. Surveys were carried out in 260 households selected using the snowball method. The results showed that human-wildlife conflicts around the KBNP are characterised by the destruction of crops in riparian fields by monkeys, chimpanzees and gorillas, the destruction of houses, physical attacks and zoonoses. Despite the conservation and protection measures for wildlife and local populations put in place by the Park’s managers, conflicts between local populations and the Park’s wild animals are still visible. These conflicts lead to the detention of wild animals by local people roaming in the villages and to poaching on the Park’s boundaries. The weakness of the community management policy on the part of the park managers and the resentment of the indigenous peoples towards the restriction of their access to natural resources are the major constraints on the sustainable management of conflicts between the local populations and the wild animals in the KBNP. The strategies for the sustainable resolution of human-wildlife conflicts around the KBNP must be geared towards and integrated into a community conservation approach.展开更多
This study aims to assess the synergies and trade-offs of regulating ecosystem services. Ecosystem services are non-linearly interconnected and changes in one service can positively or negatively affect another. We ev...This study aims to assess the synergies and trade-offs of regulating ecosystem services. Ecosystem services are non-linearly interconnected and changes in one service can positively or negatively affect another. We evaluated ecosystem services based on biophysical indicators using an expert scoring system that determines the corresponding soil functions and is part of the existing databases available in Slovakia. This methodological combination enabled us to provide unique mapping and assessment of ecosystem services within Slovakia. Correlation analysis between individual regulating ecosystem services and climate regions, slope, texture, and altitude confirm the statistically significant influence of climate and slope in all agricultural land, arable land, and grassland ecosystems. Statistically significant synergistic effects were established between the regulation of the water regime and the regulation of soil erosion within each climate region, apart from the very warm climate region. Only in a very warm climate region was potential of regulating ecosystem services mutually beneficial for soil erosion control and soil cleaning potential (immobilization of inorganic pollutants).展开更多
It is well established that Nash equilibrium exists within the framework of mixed strategies in strategic-form non-cooperative games. However, finding the Nash equilibrium generally belongs to the class of problems kn...It is well established that Nash equilibrium exists within the framework of mixed strategies in strategic-form non-cooperative games. However, finding the Nash equilibrium generally belongs to the class of problems known as PPAD (Polynomial Parity Argument on Directed graphs), for which no polynomial-time solution methods are known, even for two-player games. This paper demonstrates that in fixed-sum two-player games (including zero-sum games), the Nash equilibrium forms a convex set, and has a unique expected payoff. Furthermore, these equilibria are Pareto optimal. Additionally, it is shown that the Nash equilibrium of fixed-sum two-player games can theoretically be found in polynomial time using the principal-dual interior point method, a solution method of linear programming.展开更多
There are a plethora of empirical pieces about employees’pro-environmental behaviors.However,the extant literature has either ignored or not fully examined various factors(e.g.,negative or positive non-green workplac...There are a plethora of empirical pieces about employees’pro-environmental behaviors.However,the extant literature has either ignored or not fully examined various factors(e.g.,negative or positive non-green workplace factors)that might affect employees’pro-environmental behaviors.Realizing these voids,the present paper proposes and tests a serial mediation model that examines the interrelationships of job insecurity,emotional exhaustion,met expectations,and proactive pro-environmental behavior.We used data gathered from hotel customer-contact employees with a time lag of one week and their direct supervisors in China.After presenting support for the psychometric properties of the measures via confirmatory analysis in LISREL 8.30,the abovementioned linkages were gauged using the PROCESS plug-in for statistical package for social sciences.The findings delineated support for the hypothesized associations.Specifically,emotional exhaustion and met expectations partly mediated the effect of job insecurity on proactive pro-environmental behavior.More importantly,emotional exhaustion and met expectations serially mediated the influence of job insecurity on proactive pro-environmental behavior.These findings have important theoretical implications as well as significant implications for diminishing job insecurity,managing emotional exhaustion,increasing met expectations,and enhancing ecofriendly behaviors.展开更多
Recently,computation offloading has become an effective method for overcoming the constraint of a mobile device(MD)using computationintensivemobile and offloading delay-sensitive application tasks to the remote cloud-...Recently,computation offloading has become an effective method for overcoming the constraint of a mobile device(MD)using computationintensivemobile and offloading delay-sensitive application tasks to the remote cloud-based data center.Smart city benefitted from offloading to edge point.Consider a mobile edge computing(MEC)network in multiple regions.They comprise N MDs and many access points,in which everyMDhasM independent real-time tasks.This study designs a new Task Offloading and Resource Allocation in IoT-based MEC using Deep Learning with Seagull Optimization(TORA-DLSGO)algorithm.The proposed TORA-DLSGO technique addresses the resource management issue in the MEC server,which enables an optimum offloading decision to minimize the system cost.In addition,an objective function is derived based on minimizing energy consumption subject to the latency requirements and restricted resources.The TORA-DLSGO technique uses the deep belief network(DBN)model for optimum offloading decision-making.Finally,the SGO algorithm is used for the parameter tuning of the DBN model.The simulation results exemplify that the TORA-DLSGO technique outperformed the existing model in reducing client overhead in the MEC systems with a maximum reward of 0.8967.展开更多
The travel industry is witnessing rapid changes due to the advent of digital technologies. Traditional travel enterprises face challenges from online travel agencies, sharing economy platforms, and new customer expect...The travel industry is witnessing rapid changes due to the advent of digital technologies. Traditional travel enterprises face challenges from online travel agencies, sharing economy platforms, and new customer expectations. As a result, adapting to the digital age has become a necessity for their survival. This paper discusses the development path and related countermeasures of the digital transformation of tourism enterprises. In the literature review, the concept and significance of digitalization, industrial transformation and tourism digital transformation are analyzed. In the description of the evaluation index selection, the evaluation index of the digital development level of the tourism enterprises is determined, and the evaluation method of the entropy value method and the grey relative correlation degree analysis are introduced. Through data calculation and result analysis, the digital level and contribution of China’s tourism industry is evaluated. In the restriction analysis, the paper focuses on the constraints of online tourism, sustainable development, infrastructure, development potential and information technology level. Finally, the key measures to strengthen customer demand insight, strengthen the construction of information technology infrastructure, promote the application and innovation of new technologies, and strengthen the development of social responsibility projects are put forward in the path selection and countermeasures. This study has important guidance for promoting the digital transformation and sustainable development of tourism.展开更多
This study questions the importance of public debt in stable growth between 1980 and 2018,specifically,the Ricardian equivalence hypothesis and Keynesian view are questioned.This study used data obtained from the Nort...This study questions the importance of public debt in stable growth between 1980 and 2018,specifically,the Ricardian equivalence hypothesis and Keynesian view are questioned.This study used data obtained from the Northern Cyprus State Planning Office.A restricted vector autoregressive model is used to test the causal relationships between this model and public debt,government expenditure,total capital,consumption,investment,employment,net exports,exchange rate,and gross domestic product growth rate.To ensure financial stability,the variables that trigger economic growth through increased interactions were evaluated.Accordingly,unlike other studies,the Wald test results reveal that public debt does not have a direct effect on the gross national product but indirectly affects total capital,consumption,investment,and public expenditure,all of which influence real gross domestic product(RGDP).It has been observed that employment affects RGDP,consumption,government spending,and investment.There is also bidirectional causality between consumption,government spending,and RGDP.The estimates of the Ricardian equivalent hypothesis are important.However,today’s changing economic policies,declining real incomes,and consumer behavior in the face of ever-increasing inflation require that the theory be redesigned.Therefore,contrary to theoretical predictions,consumers are concerned about maintaining their standard of living rather than directing tax deductions to savings.Contrary to the claims of Keynesian researchers,no causal relationship is observed between public debt and growth in this study.However,public debt directly affects total capital,consumption,government spending,and investment,which are important for sustainable economic policy.展开更多
Anomalies,which are incompatible with the efficient market hypothesis and mean a deviation from normality,have attracted the attention of both financial investors and researchers.A salient research topic is the existe...Anomalies,which are incompatible with the efficient market hypothesis and mean a deviation from normality,have attracted the attention of both financial investors and researchers.A salient research topic is the existence of anomalies in cryptocurrencies,which have a different financial structure from that of traditional financial markets.This study expands the literature by focusing on artificial neural networks to compare different currencies of the cryptocurrency market,which is hard to predict.It aims to investigate the existence of the day-of-the-week anomaly in cryptocurrencies with feedforward artificial neural networks as an alternative to traditional methods.An artificial neural network is an effective approach that can model the nonlinear and complex behavior of cryptocurrencies.On October 6,2021,Bitcoin(BTC),Ethereum(ETH),and Cardano(ADA),which are the top three cryptocurrencies in terms of market value,were selected for this study.The data for the analysis,consisting of the daily closing prices for BTC,ETH,and ADA,were obtained from the Coinmarket.com website from January 1,2018 to May 31,2022.The effectiveness of the established models was tested with mean squared error,root mean squared error,mean absolute error,and Theil’s U1,and R2 OOS was used for out-of-sample.The Diebold–Mariano test was used to statistically reveal the difference between the out-of-sample prediction accuracies of the models.When the models created with feedforward artificial neural networks are examined,the existence of the day-of-the-week anomaly is established for BTC,but no day-of-the-week anomaly for ETH and ADA was found.展开更多
Coal has been dominating the electricity supply in Indonesia,especially in long-term power generation from fossil energy.This dominance is due to lower production costs in coal-fired power plant generation.However,thi...Coal has been dominating the electricity supply in Indonesia,especially in long-term power generation from fossil energy.This dominance is due to lower production costs in coal-fired power plant generation.However,this low price is only based on monetary costs and ignores the social costs.Therefore,this study aims to quantify the social costs of coal-fired generation.Using QUERI-AirPacts modeling,the present study quantifies the social costs resulting from the Tenayan Raya coal-fired generation in Riau,Indonesia.It includes the levelized cost of electricity and health costs into the generation costs.After that,this study calculates the net present value,internal rate return,and project payback period.The study found that as much as$50.22/MWh was the levelized cost of electricity.While$15.978/MWh or$0.015978/kWh was the social cost that was not included in the generating cost.At the electricity production level of 1,380,171.69 MWh per year,there is an expected extra cost of$22,052,383.30 uncounted when externalities are included.For instance,the net present value(NPV)is lower and even negative when external costs are included(-$24,062,274.19)compared to$176,108,091.52 when externalities are not considered.The internal rate of return(IRR)is much higher when the social costs are not considered.The payback period is also shorter when the social costs are excluded than when the externalities are included.This global number indicates that the inclusion of external costs would impact NPV,IRR,and the payback period.This result implies that the government should internalize the external cost to stimulate the electricity producers to conduct cost-benefit analyses.The cost-benefit analysis mechanism would lead the producers to be more efficient.展开更多
The latest regulatory framework,which has been introduced globally in the form of Basel III,and its implementation in the legislation of the member states of the Euro-pean Union has generated much interest in the impa...The latest regulatory framework,which has been introduced globally in the form of Basel III,and its implementation in the legislation of the member states of the Euro-pean Union has generated much interest in the impact of regulation on the efficiency and profitability of banks.This study aims to examine the impact of the introduction of two major regulatory changes(Basel II and Basel III)on bank performance,in terms of bank size and bank-specific and macroeconomic variables.A two-stage empirical anal-ysis was conducted on a sample of 433 European commercial banks over the 2006–2015 period.In the first stage,relative efficiency was calculated using non-parametric data envelopment analysis.In the second stage,the generalized method of moments was used to examine the impact of bank-specific and macroeconomic variables as well as regulation on bank performance,that is,profitability and efficiency.Consider-ing bank size,the results show a diverse impact of regulation on bank performance.Regarding large-and medium-sized banks,regulation positively affects both efficiency and profitability,whereas,for small banks,it negatively affects performance.The results suggest that larger banks have skillfully adapted to the new regulatory environment.In contrast,small banks have problems with profitability and efficiency because the new regulatory framework has imposed additional administrative and regulatory burdens.This could result in future failure or mergers with larger banks,resulting in a higher concentration in the banking sector and increased systemic risk.Our results strongly suggest that regulation should not be implemented equally for all banks;that is,on a one size fits all terms.A distinction between small and large banks when introducing new regulatory frameworks should be made if a reasonable level of competition is to be preserved.展开更多
In this opinion paper, we introduce the expressions of dominant terminology and dominant term in the quantitative studies of science in analogy to the notion of dominant design in product development and innovation.
This study examines the exchange rate pass-through to the United States(US)restaurant and hotel prices by incorporating the effect of monetary policy uncertainty over the period 2001:M12 to 2019:M01.Using the nonlinea...This study examines the exchange rate pass-through to the United States(US)restaurant and hotel prices by incorporating the effect of monetary policy uncertainty over the period 2001:M12 to 2019:M01.Using the nonlinear autoregressive distributed lag(NARDL)model,empirical evidence indicates asymmetric pass-through of exchange rate and monetary policy uncertainty.Moreover,a stronger pass-through effect is observed during depreciation and a negative shock in monetary policy uncertainty,corroborating asymmetric pass-through predictions.Our results further show that a positive shock in energy prices leads to an increase in restaurant and hotel prices.Furthermore,asymmetric causality indicates that a positive shock in the exchange rate causes a positive shock to restaurant and hotel prices.We found feedback causal effects between positive and negative shocks in monetary policy uncertainty and positive and negative shocks in the exchange rate.Additionally,we detected a one-way asymmetric causality,flowing from a positive(negative)shock to a positive(negative)shock in energy prices.Therefore,these findings provide insights for policymakers to achieve low and stable prices in the US restaurant and hotel industry through sound monetary policy formulations.Highlights.The drivers of restaurant and hotel business in tourism destinations are examined.There is asymmetric pass-through of exchange rate and monetary policy uncertainty.A stronger pass-through is observed during appreciation and a negative shock to monetary policy uncertainty.There is asymmetric causality from positive shock in exchange rate to postive shock in restaurant and hotel prices.展开更多
Background/Objectives:Many economies are on the trajectory of alternative growth drivers other than conventional capital and labor.Access to credit facilities is a pertinent indicator of economic growth.In line with t...Background/Objectives:Many economies are on the trajectory of alternative growth drivers other than conventional capital and labor.Access to credit facilities is a pertinent indicator of economic growth.In line with the United Nations Sustainable Development Goals(UNSDGs-8)agenda,the national goal for sustainable development for most economies and Arab economies is no exception.Therefore,the current study adopts a traditional growth model by exploring the relationship between gross domestic product(GDP)per capita,credit for private sectors,ratio of exports,real GDP,and per labor force participants for selected Arab economies annually from 2001 to 2020.Research design:This study leverages the Fourier Kwiatkowski–Phillips–Schmidt–Shin(KPSS)unit root test and second-generation panel econometrics as estimation techniques,such as Westerlund and Edgerton panel cointegration test,and the use of two estimators,namely the augmented mean group(AMG)and common correlated error mean group(CCEMG),to obtain robust results.Findings:Empirical findings from Westerlund and Edgerton panel cointegration tests validate the long-run equilibrium relationship among the outlined variables.Further empirical results indicate that the share of exports is negatively significant with economic growth in countries such as Kuwait,Lebanon,Tunisia,and Jordan.Additionally,savings and labor force participation have a positive relationship with economic growth in individual countries such as Algeria and Bahrain.As per the panel,there is no significant relationship between labor force participation and economic growth.This indicates that the skilled labor force enhanced economic growth.Conclusions:These findings come with inherent far-reaching policy suggestions for economies and panels.Further details on country-specific policy actions are presented in the concluding section.展开更多
Relevance Vector Machine(RVM)is a supervised learning algorithm extended from Support Vector Machine based on the Bayesian sparsity model.Relevance Vector Machine classification suffers from theoretical limitations an...Relevance Vector Machine(RVM)is a supervised learning algorithm extended from Support Vector Machine based on the Bayesian sparsity model.Relevance Vector Machine classification suffers from theoretical limitations and computational inefficiency mainly because there is no closed-form solution for the posterior of the weight parameters.We propose two advanced Bayesian approaches for RVM classification,namely the Enhanced RVM and the Reinforced RVM,to perfect the theoretic framework of RVM and extend the algorithm to the imbalanced data problem,which has an arresting skew in data size between classes.First,the Enhanced RVM conducts a strict Bayesian sampling process instead of the approximation method in the original one to remedy its theoretic limitations,especially the nonconvergence of the iterations.Secondly,we conjecture that the hierarchical prior makes the Reinforced RVM achieve consistent estimations of the quantities of interest compared with the non-consistent estimations of the original RVM.Consistency is necessary for RVM classification since it makes the model more stable and localises the relevant vectors more accurately in the imbalanced data problem.The two-level prior also renders the Reinforced one competitive in the imbalanced data problem by building the inner connection of parameter dimensions and alloting a more vital relevance to the small class data weight parameter.The theoretic proofs and several numeric studies demonstrate the merits of our two proposed algorithms.展开更多
文摘The general purpose of this study is to formulate a portrait of the issue of online lectures on accounting students of the Faculty of Economics and Business during the covid-19 pandemic at the Muhammadiyah University of North Sumatra.The research was conducted at the Faculty of Economics and Business.This type of research is survey research.The research sample is Grade 6/B Accounting Student of the Faculty of Economics and Business at the Muhammadiyah University of North Sumatra.Data collection using interviews and question lists.Furthermore,data analysis is used i.e.SPSS statistics.The results showed,The media used by lecturers is very helpful to students in the learning process,related to the learning materials students agree each lecturer provides material following RPS,For every lecturer who conveys the material turns out that students do not understand what has been conveyed,even though students are given regular assignments,some lecturers are less respect for students who have impaired connections or networks,And this online lecture system makes students very complain about data packages.Students are more respect to face-to-face learning,and it turns out that the online lecture system has not been implemented to the maximum.
文摘Purpose:This study investigated the publication behaviour of 573 chief editors managing 432 Social Sciences journals in Turkey.Direct inquiries into editorial qualifications are rare,and this research aims to shed light on editors’scientific leadership capabilities.Design/methodology/approach:This study contrasts insider publication behaviour in national journals with international articles in journals indexed by the Web of Science(WOS)and Scopus.It argues that editors demonstrating a consistent ability to publish in competitive WOS and Scopus indexed journals signal high qualifications,while editors with persistent insider behaviour and strong local orientation signal low qualification.Scientific leadership capability is measured by first-authored publications.Correlation and various regression tests are conducted to identify significant determinants of publication behaviour.Findings:International publications are rare and concentrated on a few individuals,while insider publications are endemic and constitute nearly 40%of all national articles.Editors publish 3.2 insider papers and 8.1 national papers for every SSCI article.62%(58%)of the editors have no SSCI(Scopus)article,53%(63%)do not have a single lead-authored WOS(Scopus)article,and 89%publish at least one insider paper.Only a minority consistently publish in international journals;a fifth of the editors have three or more SSCI publications,and a quarter have three or more Scopus articles.Editors with foreign Ph.D.degrees are the most qualified and internationally oriented,whereas non-mobile editors are the most underqualified and underperform other editors by every measure.Illustrating the overall lack of qualification,nearly half of the professor editors and the majority of the WOS and Scopus indexed journal editors have no record of SSCI or Scopus publications.Research limitations:This research relies on local settings that encourage national publications at the expense of international journals.Findings should be evaluated in light of this setting and bearing in mind that narrow localities are more prone to peer favouritism.Practical implications:Incompetent and nepotistic editors pose an imminent threat to Turkish national literature.A lasting solution would likely include the dismissal and replacement of unqualified editors,as well as delisting and closure of dozens of journals that operate in questionable ways and serve little scientific purpose.Originality/value:To my knowledge,this is the first study to document the publication behaviour of national journal chief editors.
基金The results and knowledge included herein have been obtained owing to support from the following institutional grant.Internal grant agency of the Faculty of Economics and Management,Czech University of Life Sciences Prague,Grant No.2023A0004-“Text Segmentation Methods of Historical Alphabets in OCR Development”.https://iga.pef.czu.cz/.Funds were granted to T.Novák,A.Hamplová,O.Svojše,and A.Veselýfrom the author team.
文摘This study presents a single-class and multi-class instance segmentation approach applied to ancient Palmyrene inscriptions,employing two state-of-the-art deep learning algorithms,namely YOLOv8 and Roboflow 3.0.The goal is to contribute to the preservation and understanding of historical texts,showcasing the potential of modern deep learning methods in archaeological research.Our research culminates in several key findings and scientific contributions.We comprehensively compare the performance of YOLOv8 and Roboflow 3.0 in the context of Palmyrene character segmentation—this comparative analysis mainly focuses on the strengths and weaknesses of each algorithm in this context.We also created and annotated an extensive dataset of Palmyrene inscriptions,a crucial resource for further research in the field.The dataset serves for training and evaluating the segmentation models.We employ comparative evaluation metrics to quantitatively assess the segmentation results,ensuring the reliability and reproducibility of our findings and we present custom visualization tools for predicted segmentation masks.Our study advances the state of the art in semi-automatic reading of Palmyrene inscriptions and establishes a benchmark for future research.The availability of the Palmyrene dataset and the insights into algorithm performance contribute to the broader understanding of historical text analysis.
文摘The role of copper element has been an increasingly relevant topic in recent years in the fields of human and animal health, for both the study of new drugs and innovative food and feed supplements. This metal plays an important role in the central nervous system, where it is associated with glutamatergic signaling, and it is widely involved in inflammatory processes. Thus, diseases involving copper(Ⅱ) dyshomeostasis often have neurological symptoms, as exemplified by Alzheimer's and other diseases(such as Parkinson's and Wilson's diseases). Moreover, imbalanced copper ion concentrations have also been associated with diabetes and certain types of cancer, including glioma. In this paper, we propose a comprehensive overview of recent results that show the importance of these metal ions in several pathologies, mainly Alzheimer's disease, through the lens of the development and use of copper chelators as research compounds and potential therapeutics if included in multi-target hybrid drugs. Seeing how copper homeostasis is important for the well-being of animals as well as humans, we shortly describe the state of the art regarding the effects of copper and its chelators in agriculture, livestock rearing, and aquaculture, as ingredients for the formulation of feed supplements as well as to prevent the effects of pollution on animal productions.
基金This work was supported by the National Natural Science Foundation of China(Grant Nos.12172266,12272283)the Bilateral Governmental Personnel Exchange Project between China and Slovenia for the Years 2021-2023(Grant No.12)+2 种基金Slovenian Research Agency ARRS in Frame of Bilateral Project(Grant No.P2-0137)the Fundamental Research Funds for the Central Universities(Grant No.QTZX23004)Joint University Education Project between China and East European(Grant No.2021122).
文摘In this paper,the bifurcation properties of the vibro-impact systems with an uncertain parameter under the impulse and harmonic excitations are investigated.Firstly,by means of the orthogonal polynomial approximation(OPA)method,the nonlinear damping and stiffness are expanded into the linear combination of the state variable.The condition for the appearance of the vibro-impact phenomenon is to be transformed based on the calculation of themean value.Afterwards,the stochastic vibro-impact systemcan be turned into an equivalent high-dimensional deterministic non-smooth system.Two different Poincarésections are chosen to analyze the bifurcation properties and the impact numbers are identified for the periodic response.Consequently,the numerical results verify the effectiveness of the approximation method for analyzing the considered nonlinear system.Furthermore,the bifurcation properties of the system with an uncertain parameter are explored through the high-dimensional deterministic system.It can be found that the excitation frequency can induce period-doubling bifurcation and grazing bifurcation.Increasing the randomintensitymay result in a diffusion-based trajectory and the impact with the constraint plane,which induces the topological behavior of the non-smooth system to change drastically.It is also found that grazing bifurcation appears in advance with increasing of the random intensity.The stronger impulse force can result in the appearance of the diffusion phenomenon.
文摘IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.
文摘The history of mankind contains so many illustrations of well-classified and violent struggles against various animals over crop production in agricultural fields, attacks on human life or competition in order to have access to certain natural resources. The aim of this study is to characterise the human-wildlife conflicts that occur around the KBNP, especially with regard to primates. Surveys were carried out in 260 households selected using the snowball method. The results showed that human-wildlife conflicts around the KBNP are characterised by the destruction of crops in riparian fields by monkeys, chimpanzees and gorillas, the destruction of houses, physical attacks and zoonoses. Despite the conservation and protection measures for wildlife and local populations put in place by the Park’s managers, conflicts between local populations and the Park’s wild animals are still visible. These conflicts lead to the detention of wild animals by local people roaming in the villages and to poaching on the Park’s boundaries. The weakness of the community management policy on the part of the park managers and the resentment of the indigenous peoples towards the restriction of their access to natural resources are the major constraints on the sustainable management of conflicts between the local populations and the wild animals in the KBNP. The strategies for the sustainable resolution of human-wildlife conflicts around the KBNP must be geared towards and integrated into a community conservation approach.
文摘This study aims to assess the synergies and trade-offs of regulating ecosystem services. Ecosystem services are non-linearly interconnected and changes in one service can positively or negatively affect another. We evaluated ecosystem services based on biophysical indicators using an expert scoring system that determines the corresponding soil functions and is part of the existing databases available in Slovakia. This methodological combination enabled us to provide unique mapping and assessment of ecosystem services within Slovakia. Correlation analysis between individual regulating ecosystem services and climate regions, slope, texture, and altitude confirm the statistically significant influence of climate and slope in all agricultural land, arable land, and grassland ecosystems. Statistically significant synergistic effects were established between the regulation of the water regime and the regulation of soil erosion within each climate region, apart from the very warm climate region. Only in a very warm climate region was potential of regulating ecosystem services mutually beneficial for soil erosion control and soil cleaning potential (immobilization of inorganic pollutants).
文摘It is well established that Nash equilibrium exists within the framework of mixed strategies in strategic-form non-cooperative games. However, finding the Nash equilibrium generally belongs to the class of problems known as PPAD (Polynomial Parity Argument on Directed graphs), for which no polynomial-time solution methods are known, even for two-player games. This paper demonstrates that in fixed-sum two-player games (including zero-sum games), the Nash equilibrium forms a convex set, and has a unique expected payoff. Furthermore, these equilibria are Pareto optimal. Additionally, it is shown that the Nash equilibrium of fixed-sum two-player games can theoretically be found in polynomial time using the principal-dual interior point method, a solution method of linear programming.
文摘There are a plethora of empirical pieces about employees’pro-environmental behaviors.However,the extant literature has either ignored or not fully examined various factors(e.g.,negative or positive non-green workplace factors)that might affect employees’pro-environmental behaviors.Realizing these voids,the present paper proposes and tests a serial mediation model that examines the interrelationships of job insecurity,emotional exhaustion,met expectations,and proactive pro-environmental behavior.We used data gathered from hotel customer-contact employees with a time lag of one week and their direct supervisors in China.After presenting support for the psychometric properties of the measures via confirmatory analysis in LISREL 8.30,the abovementioned linkages were gauged using the PROCESS plug-in for statistical package for social sciences.The findings delineated support for the hypothesized associations.Specifically,emotional exhaustion and met expectations partly mediated the effect of job insecurity on proactive pro-environmental behavior.More importantly,emotional exhaustion and met expectations serially mediated the influence of job insecurity on proactive pro-environmental behavior.These findings have important theoretical implications as well as significant implications for diminishing job insecurity,managing emotional exhaustion,increasing met expectations,and enhancing ecofriendly behaviors.
基金supported by the Technology Development Program of MSS(No.S3033853).
文摘Recently,computation offloading has become an effective method for overcoming the constraint of a mobile device(MD)using computationintensivemobile and offloading delay-sensitive application tasks to the remote cloud-based data center.Smart city benefitted from offloading to edge point.Consider a mobile edge computing(MEC)network in multiple regions.They comprise N MDs and many access points,in which everyMDhasM independent real-time tasks.This study designs a new Task Offloading and Resource Allocation in IoT-based MEC using Deep Learning with Seagull Optimization(TORA-DLSGO)algorithm.The proposed TORA-DLSGO technique addresses the resource management issue in the MEC server,which enables an optimum offloading decision to minimize the system cost.In addition,an objective function is derived based on minimizing energy consumption subject to the latency requirements and restricted resources.The TORA-DLSGO technique uses the deep belief network(DBN)model for optimum offloading decision-making.Finally,the SGO algorithm is used for the parameter tuning of the DBN model.The simulation results exemplify that the TORA-DLSGO technique outperformed the existing model in reducing client overhead in the MEC systems with a maximum reward of 0.8967.
文摘The travel industry is witnessing rapid changes due to the advent of digital technologies. Traditional travel enterprises face challenges from online travel agencies, sharing economy platforms, and new customer expectations. As a result, adapting to the digital age has become a necessity for their survival. This paper discusses the development path and related countermeasures of the digital transformation of tourism enterprises. In the literature review, the concept and significance of digitalization, industrial transformation and tourism digital transformation are analyzed. In the description of the evaluation index selection, the evaluation index of the digital development level of the tourism enterprises is determined, and the evaluation method of the entropy value method and the grey relative correlation degree analysis are introduced. Through data calculation and result analysis, the digital level and contribution of China’s tourism industry is evaluated. In the restriction analysis, the paper focuses on the constraints of online tourism, sustainable development, infrastructure, development potential and information technology level. Finally, the key measures to strengthen customer demand insight, strengthen the construction of information technology infrastructure, promote the application and innovation of new technologies, and strengthen the development of social responsibility projects are put forward in the path selection and countermeasures. This study has important guidance for promoting the digital transformation and sustainable development of tourism.
文摘This study questions the importance of public debt in stable growth between 1980 and 2018,specifically,the Ricardian equivalence hypothesis and Keynesian view are questioned.This study used data obtained from the Northern Cyprus State Planning Office.A restricted vector autoregressive model is used to test the causal relationships between this model and public debt,government expenditure,total capital,consumption,investment,employment,net exports,exchange rate,and gross domestic product growth rate.To ensure financial stability,the variables that trigger economic growth through increased interactions were evaluated.Accordingly,unlike other studies,the Wald test results reveal that public debt does not have a direct effect on the gross national product but indirectly affects total capital,consumption,investment,and public expenditure,all of which influence real gross domestic product(RGDP).It has been observed that employment affects RGDP,consumption,government spending,and investment.There is also bidirectional causality between consumption,government spending,and RGDP.The estimates of the Ricardian equivalent hypothesis are important.However,today’s changing economic policies,declining real incomes,and consumer behavior in the face of ever-increasing inflation require that the theory be redesigned.Therefore,contrary to theoretical predictions,consumers are concerned about maintaining their standard of living rather than directing tax deductions to savings.Contrary to the claims of Keynesian researchers,no causal relationship is observed between public debt and growth in this study.However,public debt directly affects total capital,consumption,government spending,and investment,which are important for sustainable economic policy.
基金Financial support.There is no sponsorship.The publication of study results is not contingent on the sponsor’s approval or censorship of the manuscript.
文摘Anomalies,which are incompatible with the efficient market hypothesis and mean a deviation from normality,have attracted the attention of both financial investors and researchers.A salient research topic is the existence of anomalies in cryptocurrencies,which have a different financial structure from that of traditional financial markets.This study expands the literature by focusing on artificial neural networks to compare different currencies of the cryptocurrency market,which is hard to predict.It aims to investigate the existence of the day-of-the-week anomaly in cryptocurrencies with feedforward artificial neural networks as an alternative to traditional methods.An artificial neural network is an effective approach that can model the nonlinear and complex behavior of cryptocurrencies.On October 6,2021,Bitcoin(BTC),Ethereum(ETH),and Cardano(ADA),which are the top three cryptocurrencies in terms of market value,were selected for this study.The data for the analysis,consisting of the daily closing prices for BTC,ETH,and ADA,were obtained from the Coinmarket.com website from January 1,2018 to May 31,2022.The effectiveness of the established models was tested with mean squared error,root mean squared error,mean absolute error,and Theil’s U1,and R2 OOS was used for out-of-sample.The Diebold–Mariano test was used to statistically reveal the difference between the out-of-sample prediction accuracies of the models.When the models created with feedforward artificial neural networks are examined,the existence of the day-of-the-week anomaly is established for BTC,but no day-of-the-week anomaly for ETH and ADA was found.
文摘Coal has been dominating the electricity supply in Indonesia,especially in long-term power generation from fossil energy.This dominance is due to lower production costs in coal-fired power plant generation.However,this low price is only based on monetary costs and ignores the social costs.Therefore,this study aims to quantify the social costs of coal-fired generation.Using QUERI-AirPacts modeling,the present study quantifies the social costs resulting from the Tenayan Raya coal-fired generation in Riau,Indonesia.It includes the levelized cost of electricity and health costs into the generation costs.After that,this study calculates the net present value,internal rate return,and project payback period.The study found that as much as$50.22/MWh was the levelized cost of electricity.While$15.978/MWh or$0.015978/kWh was the social cost that was not included in the generating cost.At the electricity production level of 1,380,171.69 MWh per year,there is an expected extra cost of$22,052,383.30 uncounted when externalities are included.For instance,the net present value(NPV)is lower and even negative when external costs are included(-$24,062,274.19)compared to$176,108,091.52 when externalities are not considered.The internal rate of return(IRR)is much higher when the social costs are not considered.The payback period is also shorter when the social costs are excluded than when the externalities are included.This global number indicates that the inclusion of external costs would impact NPV,IRR,and the payback period.This result implies that the government should internalize the external cost to stimulate the electricity producers to conduct cost-benefit analyses.The cost-benefit analysis mechanism would lead the producers to be more efficient.
基金supported by the University of Rijeka projects uniri-mladi-drustv-20-5.and uniri-drustv-18-228.
文摘The latest regulatory framework,which has been introduced globally in the form of Basel III,and its implementation in the legislation of the member states of the Euro-pean Union has generated much interest in the impact of regulation on the efficiency and profitability of banks.This study aims to examine the impact of the introduction of two major regulatory changes(Basel II and Basel III)on bank performance,in terms of bank size and bank-specific and macroeconomic variables.A two-stage empirical anal-ysis was conducted on a sample of 433 European commercial banks over the 2006–2015 period.In the first stage,relative efficiency was calculated using non-parametric data envelopment analysis.In the second stage,the generalized method of moments was used to examine the impact of bank-specific and macroeconomic variables as well as regulation on bank performance,that is,profitability and efficiency.Consider-ing bank size,the results show a diverse impact of regulation on bank performance.Regarding large-and medium-sized banks,regulation positively affects both efficiency and profitability,whereas,for small banks,it negatively affects performance.The results suggest that larger banks have skillfully adapted to the new regulatory environment.In contrast,small banks have problems with profitability and efficiency because the new regulatory framework has imposed additional administrative and regulatory burdens.This could result in future failure or mergers with larger banks,resulting in a higher concentration in the banking sector and increased systemic risk.Our results strongly suggest that regulation should not be implemented equally for all banks;that is,on a one size fits all terms.A distinction between small and large banks when introducing new regulatory frameworks should be made if a reasonable level of competition is to be preserved.
文摘In this opinion paper, we introduce the expressions of dominant terminology and dominant term in the quantitative studies of science in analogy to the notion of dominant design in product development and innovation.
文摘This study examines the exchange rate pass-through to the United States(US)restaurant and hotel prices by incorporating the effect of monetary policy uncertainty over the period 2001:M12 to 2019:M01.Using the nonlinear autoregressive distributed lag(NARDL)model,empirical evidence indicates asymmetric pass-through of exchange rate and monetary policy uncertainty.Moreover,a stronger pass-through effect is observed during depreciation and a negative shock in monetary policy uncertainty,corroborating asymmetric pass-through predictions.Our results further show that a positive shock in energy prices leads to an increase in restaurant and hotel prices.Furthermore,asymmetric causality indicates that a positive shock in the exchange rate causes a positive shock to restaurant and hotel prices.We found feedback causal effects between positive and negative shocks in monetary policy uncertainty and positive and negative shocks in the exchange rate.Additionally,we detected a one-way asymmetric causality,flowing from a positive(negative)shock to a positive(negative)shock in energy prices.Therefore,these findings provide insights for policymakers to achieve low and stable prices in the US restaurant and hotel industry through sound monetary policy formulations.Highlights.The drivers of restaurant and hotel business in tourism destinations are examined.There is asymmetric pass-through of exchange rate and monetary policy uncertainty.A stronger pass-through is observed during appreciation and a negative shock to monetary policy uncertainty.There is asymmetric causality from positive shock in exchange rate to postive shock in restaurant and hotel prices.
文摘Background/Objectives:Many economies are on the trajectory of alternative growth drivers other than conventional capital and labor.Access to credit facilities is a pertinent indicator of economic growth.In line with the United Nations Sustainable Development Goals(UNSDGs-8)agenda,the national goal for sustainable development for most economies and Arab economies is no exception.Therefore,the current study adopts a traditional growth model by exploring the relationship between gross domestic product(GDP)per capita,credit for private sectors,ratio of exports,real GDP,and per labor force participants for selected Arab economies annually from 2001 to 2020.Research design:This study leverages the Fourier Kwiatkowski–Phillips–Schmidt–Shin(KPSS)unit root test and second-generation panel econometrics as estimation techniques,such as Westerlund and Edgerton panel cointegration test,and the use of two estimators,namely the augmented mean group(AMG)and common correlated error mean group(CCEMG),to obtain robust results.Findings:Empirical findings from Westerlund and Edgerton panel cointegration tests validate the long-run equilibrium relationship among the outlined variables.Further empirical results indicate that the share of exports is negatively significant with economic growth in countries such as Kuwait,Lebanon,Tunisia,and Jordan.Additionally,savings and labor force participation have a positive relationship with economic growth in individual countries such as Algeria and Bahrain.As per the panel,there is no significant relationship between labor force participation and economic growth.This indicates that the skilled labor force enhanced economic growth.Conclusions:These findings come with inherent far-reaching policy suggestions for economies and panels.Further details on country-specific policy actions are presented in the concluding section.
基金National Statistical Science Research Project of China,Grant/Award Number:2021LY070Association of Fundamental Computing Education in Chinese Universities,Basic Computer Education Teaching Research Project,Grant/Award Number:2022-AFCEC-217。
文摘Relevance Vector Machine(RVM)is a supervised learning algorithm extended from Support Vector Machine based on the Bayesian sparsity model.Relevance Vector Machine classification suffers from theoretical limitations and computational inefficiency mainly because there is no closed-form solution for the posterior of the weight parameters.We propose two advanced Bayesian approaches for RVM classification,namely the Enhanced RVM and the Reinforced RVM,to perfect the theoretic framework of RVM and extend the algorithm to the imbalanced data problem,which has an arresting skew in data size between classes.First,the Enhanced RVM conducts a strict Bayesian sampling process instead of the approximation method in the original one to remedy its theoretic limitations,especially the nonconvergence of the iterations.Secondly,we conjecture that the hierarchical prior makes the Reinforced RVM achieve consistent estimations of the quantities of interest compared with the non-consistent estimations of the original RVM.Consistency is necessary for RVM classification since it makes the model more stable and localises the relevant vectors more accurately in the imbalanced data problem.The two-level prior also renders the Reinforced one competitive in the imbalanced data problem by building the inner connection of parameter dimensions and alloting a more vital relevance to the small class data weight parameter.The theoretic proofs and several numeric studies demonstrate the merits of our two proposed algorithms.
