This study proposes a new flexible family of distributions called the Lambert-G family.The Lambert family is very flexible and exhibits desirable properties.Its three-parameter special sub-models provide all significa...This study proposes a new flexible family of distributions called the Lambert-G family.The Lambert family is very flexible and exhibits desirable properties.Its three-parameter special sub-models provide all significantmonotonic and non-monotonic failure rates.A special sub-model of the Lambert family called the Lambert-Lomax(LL)distribution is investigated.General expressions for the LL statistical properties are established.Characterizations of the LL distribution are addressed mathematically based on its hazard function.The estimation of the LL parameters is discussed using six estimation methods.The performance of this estimation method is explored through simulation experiments.The usefulness and flexibility of the LL distribution are demonstrated empirically using two real-life data sets.The LL model better fits the exponentiated Lomax,inverse power Lomax,Lomax-Rayleigh,power Lomax,and Lomax distributions.展开更多
This study investigates the static and dynamic return and volatility spillovers between non-fungible tokens(NFTs)and conventional currencies using the time-varying parameter vector autoregressions approach.We reveal t...This study investigates the static and dynamic return and volatility spillovers between non-fungible tokens(NFTs)and conventional currencies using the time-varying parameter vector autoregressions approach.We reveal that the total connectedness between these markets is weak,implying that investors may increase the diversification benefits of their multicurrency portfolios by adding NFTs.We also find that NFTs are net transmitters of both return and volatility spillovers;however,in the case of return spillovers,the influence of NFTs on conventional currencies is more pronounced than that of volatility shock transmissions.The dynamic exercise reveals that the returns and volatility spillovers vary over time,largely increasing during the onset of the Covid-19 crisis,which deeply affected the relationship between NFTs and the conventional currencies markets.Our findings are useful for currency traders and NFT investors seeking to build effective cross-currency and cross-asset hedge strategies during systemic crises.展开更多
Previous literature showed mixed results about the impact of CEOs’financial literacy(CFL)on small and medium-sized enterprises’(SMEs)innovation.This relationship can be motivated by relevant variables,which are miss...Previous literature showed mixed results about the impact of CEOs’financial literacy(CFL)on small and medium-sized enterprises’(SMEs)innovation.This relationship can be motivated by relevant variables,which are missing in the previous literature and make a difference as mediators.In this sense,based on the theoretical framework related to upper echelon theory and resource-based view,this study focuses on the mediating effect of risk-taking attitude and management control systems(MCS)varia-bles.Empirical data from 310 SMEs gathered using a qualitative research questionnaire are analyzed using structural equation modeling methodology.Specifically,estimations are carried out considering the partial least square method.Findings show that MCS and managers’risk attitudes fully mediate the relationship between financial literacy(FL)and innovation.Between these two mediating variables,the implementation of MCS stands out because it also enables the mediating effect of CEOs’risk-taking in the CFL–technological innovation relationship.As the results do not support the significant direct relationship between FL and risk attitude,they confirm an indirect effect through MCS.Furthermore,based on the study findings,SMEs’directors and owners,business associations,and public authorities can improve SMEs’technological innovation by implementing training programs and policies to foster CFL.They can also acknowledge the interdependency between organizational factors and individual characteristics to enhance SMEs’technological innovation.展开更多
A group of asymmetric difference schemes to approach the Korteweg-de Vries （KdV） equation is given here. According to such schemes, the full explicit difference scheme and the full implicit one, an alternating segme...A group of asymmetric difference schemes to approach the Korteweg-de Vries （KdV） equation is given here. According to such schemes, the full explicit difference scheme and the full implicit one, an alternating segment explicit-implicit difference scheme for solving the KdV equation is constructed. The scheme is linear unconditionally stable by the analysis of linearization procedure, and is used directly on the parallel computer. The numerical experiments show that the method has high accuracy.展开更多
The heavy-tailed distributions are very useful and play a major role in actuary and financial management problems.Actuaries are often searching for such distributions to provide the best fit to financial and economic ...The heavy-tailed distributions are very useful and play a major role in actuary and financial management problems.Actuaries are often searching for such distributions to provide the best fit to financial and economic data sets.In the current study,a prominent method to generate new distributions useful for modeling heavy-tailed data is considered.The proposed family is introduced using trigonometric function and can be named as the Arcsine-X family of distri-butions.For the purposes of the demonstration,a specific sub-model of the proposed family,called the Arcsine-Weibull distribution is considered.The max-imum likelihood estimation method is adopted for estimating the parameters of the Arcsine-X distributions.The resultant estimators are evaluated in a detailed Monte Carlo simulation study.To illustrate the Arcsine-Weibull two insurance data sets are analyzed.Comparison of the Arcsine-Weibull model is done with the well-known two parameters and four parameters competitors.The competitive models including the Weibull,Lomax,Burr-XII and beta Weibull models.Different goodness of fit measures are taken into account to determine the useful-ness of the Arcsine-Weibull and other considered models.Data analysis shows that the Arcsine-Weibull distribution works much better than competing models in financial data analysis.展开更多
The objective of this study is to examine the value relevance of accounting information in explaining stock return. The study uses profitability, liquidity, leverage, market ratio, size and cash flow as proxies of acc...The objective of this study is to examine the value relevance of accounting information in explaining stock return. The study uses profitability, liquidity, leverage, market ratio, size and cash flow as proxies of accounting information. Cumulative abnormal return and market adjusted return are used as stock return variables. The samples of the study are listed companies in manufacturing industries that actively trading between 2003-2006 in Indonesia Stock Market. The study finds that profitability, turnover and market ratio has significant impact to the stock return. The result consistent with previous studies Hobart （2006）, Utama and Santoso （1998） and Restraningsih （2007）.展开更多
The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information sys...The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.展开更多
Proposing new statistical distributions which are more flexible than the existing distributions have become a recent trend in the practice of distribution theory.Actuaries often search for new and appropriate statisti...Proposing new statistical distributions which are more flexible than the existing distributions have become a recent trend in the practice of distribution theory.Actuaries often search for new and appropriate statistical models to address data related to financial and risk management problems.In the present study,an extension of the Lomax distribution is proposed via using the approach of the weighted T-X family of distributions.The mathematical properties along with the characterization of the new model via truncated moments are derived.The model parameters are estimated via a prominent approach called the maximum likelihood estimation method.A brief Monte Carlo simulation study to assess the performance of the model parameters is conducted.An application to medical care insurance data is provided to illustrate the potentials of the newly proposed extension of the Lomax distribution.The comparison of the proposed model is made with the(i)Two-parameter Lomax distribution,(ii)Three-parameter models called the half logistic Lomax and exponentiated Lomax distributions,and(iii)A four-parameter model called the Kumaraswamy Lomax distribution.The statistical analysis indicates that the proposed model performs better than the competitive models in analyzing data in financial and actuarial sciences.展开更多
The current research attempts to prove that the alternatives to energy sources in most of the Arab world and?Iraq is very abundant, such as wind, sunlight and hydropower, as well as some plants that contain energy-sav...The current research attempts to prove that the alternatives to energy sources in most of the Arab world and?Iraq is very abundant, such as wind, sunlight and hydropower, as well as some plants that contain energy-saving oils, such as the interesting “JATROPHA”?which contains a high percentage of oils and is spread in Africa and has been cultivated in some countries of the region currently because they contain this energy which will describe the future of energy Future generations, tremendous energy that should not be wasted it must make the most of them.?These are the most controversial signs where scientific indicators confirm that those who do not have knowledge of contemporary developments in the world is not intensifying their efforts to provide alternatives to energy, whose traditional sources are sure to be implemented sooner or later, and they have become one of the important steps for discussion and for most of the countries in the region. Surely they must prepare to move to the new class of servant class for the developed world. In light of this problem and the importance of what I mentioned above, the research aims to discover the importance of alternative energy sources in Iraq to?achieve economic, environmental and civilizational returns. The important research hypothesis is summarized by the extent of the contribution of the industrial organizations researched in Basra in the use of alternative energy (clean and renewable) in order to achieve an increase in economic and social returns and reduce the causes of environmental damage.展开更多
Traditional indoor human activity recognition(HAR)is a timeseries data classification problem and needs feature extraction.Presently,considerable attention has been given to the domain ofHARdue to the enormous amount ...Traditional indoor human activity recognition(HAR)is a timeseries data classification problem and needs feature extraction.Presently,considerable attention has been given to the domain ofHARdue to the enormous amount of its real-time uses in real-time applications,namely surveillance by authorities,biometric user identification,and health monitoring of older people.The extensive usage of the Internet of Things(IoT)and wearable sensor devices has made the topic of HAR a vital subject in ubiquitous and mobile computing.The more commonly utilized inference and problemsolving technique in the HAR system have recently been deep learning(DL).The study develops aModifiedWild Horse Optimization withDLAided Symmetric Human Activity Recognition(MWHODL-SHAR)model.The major intention of the MWHODL-SHAR model lies in recognition of symmetric activities,namely jogging,walking,standing,sitting,etc.In the presented MWHODL-SHAR technique,the human activities data is pre-processed in various stages to make it compatible for further processing.A convolution neural network with an attention-based long short-term memory(CNNALSTM)model is applied for activity recognition.The MWHO algorithm is utilized as a hyperparameter tuning strategy to improve the detection rate of the CNN-ALSTM algorithm.The experimental validation of the MWHODL-SHAR technique is simulated using a benchmark dataset.An extensive comparison study revealed the betterment of theMWHODL-SHAR technique over other recent approaches.展开更多
Tackling future global emissions of carbon dioxide is a daunting task. Different black box models have been used to determine the trajectories of CO2 emissions and other carbon stocks. Trajectories are important becau...Tackling future global emissions of carbon dioxide is a daunting task. Different black box models have been used to determine the trajectories of CO2 emissions and other carbon stocks. Trajectories are important because climate modelers use them to project future climate under higher atmospheric CO2 concentrations. In this paper, fully connected two-layer feed-forward neural network with tangent activation function that comes with hidden neurons as well as linear output neurons was used. The study applied classical nonlinear least squares algorithm such as LM (Levenberg-Marquardt), to predict potential emissions of selected emerging economies. Building the model on the basis of input variables such as crop production, livestock production, trade imports, trade exports, economic growth, renewable and nonrenewable energy consumption. These variables are considered to affect the ecosystems of high rising economic power states. The main idea is to ensure that emerging economies have a clear understanding of expected future emissions so that appropriate measures can be implemented to mitigate its impact. Data for the analysis were obtained from 1971 to 2013 from World Development Indicators and FAOSTAT database. Results indicate an achievement of training performance at epoch 11 when the value of the MSE (Mean Square Error) is 0.0003345 which indicates that the model errors are less than 0.05. Hence, the study concluded that the applied model is capable of predicting potential carbon dioxide emissions in emerging economies with the greatest precision.展开更多
Solar energy will be a great alternative to fossil fuels since it is clean and renewable.The photovoltaic(PV)mechanism produces sunbeams’green energy without noise or pollution.The PV mechanism seems simple,seldom ma...Solar energy will be a great alternative to fossil fuels since it is clean and renewable.The photovoltaic(PV)mechanism produces sunbeams’green energy without noise or pollution.The PV mechanism seems simple,seldom malfunctioning,and easy to install.PV energy productivity significantly contributes to smart grids through many small PV mechanisms.Precise solar radiation(SR)prediction could substantially reduce the impact and cost relating to the advancement of solar energy.In recent times,several SR predictive mechanism was formulated,namely artificial neural network(ANN),autoregressive moving average,and support vector machine(SVM).Therefore,this article develops an optimal Modified Bidirectional Gated Recurrent Unit Driven Solar Radiation Prediction(OMBGRU-SRP)for energy management.The presented OMBGRU-SRP technique mainly aims to accomplish an accurate and time SR prediction process.To accomplish this,the presented OMBGRU-SRP technique performs data preprocessing to normalize the solar data.Next,the MBGRU model is derived using BGRU with an attention mechanism and skip connections.At last,the hyperparameter tuning of the MBGRU model is carried out using the satin bowerbird optimization(SBO)algorithm to attain maximum prediction with minimum error values.The SBO algorithm is an intelligent optimization algorithm that simulates the breeding behavior of an adult male Satin Bowerbird in the wild.Many experiments were conducted to demonstrate the enhanced SR prediction performance.The experimental values highlighted the supremacy of the OMBGRU-SRP algorithm over other existing models.展开更多
Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses ...Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows： management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.展开更多
The behaviour of stocks on the Ghana stock exchange is examined to show that stock prices on the exchange are subject to sudden price changes. It is shown that such unexpected events and uncertainties affecting tradin...The behaviour of stocks on the Ghana stock exchange is examined to show that stock prices on the exchange are subject to sudden price changes. It is shown that such unexpected events and uncertainties affecting trading on the exchange cannot be modeled solely by the conventional geometric Brownian motion outlined in the Black-Scholes model. A new concise and simpler approach is developed to derive the Jump diffusion model and consequently, its suitability to model stocks on the exchange is emphasized and given rigorous treatment. The model is subsequently used to predict the behaviour of stocks using historical stock prices as input parameters. The simulated stock returns are compared to actual returns to determine the model’s suitability to predict the market. The results show that the jump diffusion model is appropriate in predicting the behaviour of approximately 25% percent of stocks listed on the exchange.展开更多
Accounting concepts dictate that separately disclosed components should contain separate useful information. This paper examines the relations between income statement components and analysts＇ earnings forecasts and ...Accounting concepts dictate that separately disclosed components should contain separate useful information. This paper examines the relations between income statement components and analysts＇ earnings forecasts and forecast errors. Regressions explaining earnings forecasts using earnings components provide a better fit than regression using just aggregate income to explain forecasts. We interpret this as consistent with the hypothesis that analysts use incremental information in components not available in aggregate income. However, additional tests based on predictability of forecast errors indicate that analysts do not incorporate all information available in components into earnings forecasts. In addition, this inefficiency appears to increase at longer forecast horizons.展开更多
While the main concerns with municipal solid waste in developed countries like the European Union and the United States are to reduce and recycle the energy recover in order to drastically reduce the residues disposal...While the main concerns with municipal solid waste in developed countries like the European Union and the United States are to reduce and recycle the energy recover in order to drastically reduce the residues disposal to landfill, for developing countries the targets on waste management are much more basic. This seems to be the case in Brazil that with a new regulation, it still attempts to eradicate the inadequate waste disposal for open dumps. Thus, the aim of this paper is to depict the context, the criteria and discuss the strategies used for: the municipalities achieve the goals and adhere the plan;choice and configuration of disposal sites;and economic instruments adopted and bringing the whole scenario to discussion, including methane emissions inventory thru the case study of the Rio de Janeiro State. The Rio de Janeiro State municipal solid waste management scenario has drastically changed in last five years from 9% of residues sent to adequate destinations, to the perspective of eradication of open dumps before the end of 2014. The results indicate that only adequate disposal of waste is mandatory with the prevalence of the sanitation approach. The evidences also indicate that planning goals to reduce waste are modest and the landfill gas recover is generally accepted as the optimal solution. This paper concludes that, unless the stakeholders add to the plan a more aggressive policy to increment, the competitiveness of other waste technologies that favor the landfilling reduction and energy recover, Rio de Janeiro State will face the increase of landfill numbers and sizes, management cost, environmental and leachate impact, post-closure care expenses, contaminating life-span, and methane emissions.展开更多
文摘This study proposes a new flexible family of distributions called the Lambert-G family.The Lambert family is very flexible and exhibits desirable properties.Its three-parameter special sub-models provide all significantmonotonic and non-monotonic failure rates.A special sub-model of the Lambert family called the Lambert-Lomax(LL)distribution is investigated.General expressions for the LL statistical properties are established.Characterizations of the LL distribution are addressed mathematically based on its hazard function.The estimation of the LL parameters is discussed using six estimation methods.The performance of this estimation method is explored through simulation experiments.The usefulness and flexibility of the LL distribution are demonstrated empirically using two real-life data sets.The LL model better fits the exponentiated Lomax,inverse power Lomax,Lomax-Rayleigh,power Lomax,and Lomax distributions.
基金supported by FCT,I.P,the Portuguese national funding agency for science,research and technology under the Project UIDB/04521/2020.
文摘This study investigates the static and dynamic return and volatility spillovers between non-fungible tokens(NFTs)and conventional currencies using the time-varying parameter vector autoregressions approach.We reveal that the total connectedness between these markets is weak,implying that investors may increase the diversification benefits of their multicurrency portfolios by adding NFTs.We also find that NFTs are net transmitters of both return and volatility spillovers;however,in the case of return spillovers,the influence of NFTs on conventional currencies is more pronounced than that of volatility shock transmissions.The dynamic exercise reveals that the returns and volatility spillovers vary over time,largely increasing during the onset of the Covid-19 crisis,which deeply affected the relationship between NFTs and the conventional currencies markets.Our findings are useful for currency traders and NFT investors seeking to build effective cross-currency and cross-asset hedge strategies during systemic crises.
文摘Previous literature showed mixed results about the impact of CEOs’financial literacy(CFL)on small and medium-sized enterprises’(SMEs)innovation.This relationship can be motivated by relevant variables,which are missing in the previous literature and make a difference as mediators.In this sense,based on the theoretical framework related to upper echelon theory and resource-based view,this study focuses on the mediating effect of risk-taking attitude and management control systems(MCS)varia-bles.Empirical data from 310 SMEs gathered using a qualitative research questionnaire are analyzed using structural equation modeling methodology.Specifically,estimations are carried out considering the partial least square method.Findings show that MCS and managers’risk attitudes fully mediate the relationship between financial literacy(FL)and innovation.Between these two mediating variables,the implementation of MCS stands out because it also enables the mediating effect of CEOs’risk-taking in the CFL–technological innovation relationship.As the results do not support the significant direct relationship between FL and risk attitude,they confirm an indirect effect through MCS.Furthermore,based on the study findings,SMEs’directors and owners,business associations,and public authorities can improve SMEs’technological innovation by implementing training programs and policies to foster CFL.They can also acknowledge the interdependency between organizational factors and individual characteristics to enhance SMEs’technological innovation.
基金Project supported by the National Natural Science Foundation of China(No.10671113)the Natural Science Foundation of Shandong Province of China(No.Y2003A04)
文摘A group of asymmetric difference schemes to approach the Korteweg-de Vries （KdV） equation is given here. According to such schemes, the full explicit difference scheme and the full implicit one, an alternating segment explicit-implicit difference scheme for solving the KdV equation is constructed. The scheme is linear unconditionally stable by the analysis of linearization procedure, and is used directly on the parallel computer. The numerical experiments show that the method has high accuracy.
文摘The heavy-tailed distributions are very useful and play a major role in actuary and financial management problems.Actuaries are often searching for such distributions to provide the best fit to financial and economic data sets.In the current study,a prominent method to generate new distributions useful for modeling heavy-tailed data is considered.The proposed family is introduced using trigonometric function and can be named as the Arcsine-X family of distri-butions.For the purposes of the demonstration,a specific sub-model of the proposed family,called the Arcsine-Weibull distribution is considered.The max-imum likelihood estimation method is adopted for estimating the parameters of the Arcsine-X distributions.The resultant estimators are evaluated in a detailed Monte Carlo simulation study.To illustrate the Arcsine-Weibull two insurance data sets are analyzed.Comparison of the Arcsine-Weibull model is done with the well-known two parameters and four parameters competitors.The competitive models including the Weibull,Lomax,Burr-XII and beta Weibull models.Different goodness of fit measures are taken into account to determine the useful-ness of the Arcsine-Weibull and other considered models.Data analysis shows that the Arcsine-Weibull distribution works much better than competing models in financial data analysis.
文摘The objective of this study is to examine the value relevance of accounting information in explaining stock return. The study uses profitability, liquidity, leverage, market ratio, size and cash flow as proxies of accounting information. Cumulative abnormal return and market adjusted return are used as stock return variables. The samples of the study are listed companies in manufacturing industries that actively trading between 2003-2006 in Indonesia Stock Market. The study finds that profitability, turnover and market ratio has significant impact to the stock return. The result consistent with previous studies Hobart （2006）, Utama and Santoso （1998） and Restraningsih （2007）.
文摘The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.
文摘Proposing new statistical distributions which are more flexible than the existing distributions have become a recent trend in the practice of distribution theory.Actuaries often search for new and appropriate statistical models to address data related to financial and risk management problems.In the present study,an extension of the Lomax distribution is proposed via using the approach of the weighted T-X family of distributions.The mathematical properties along with the characterization of the new model via truncated moments are derived.The model parameters are estimated via a prominent approach called the maximum likelihood estimation method.A brief Monte Carlo simulation study to assess the performance of the model parameters is conducted.An application to medical care insurance data is provided to illustrate the potentials of the newly proposed extension of the Lomax distribution.The comparison of the proposed model is made with the(i)Two-parameter Lomax distribution,(ii)Three-parameter models called the half logistic Lomax and exponentiated Lomax distributions,and(iii)A four-parameter model called the Kumaraswamy Lomax distribution.The statistical analysis indicates that the proposed model performs better than the competitive models in analyzing data in financial and actuarial sciences.
文摘The current research attempts to prove that the alternatives to energy sources in most of the Arab world and?Iraq is very abundant, such as wind, sunlight and hydropower, as well as some plants that contain energy-saving oils, such as the interesting “JATROPHA”?which contains a high percentage of oils and is spread in Africa and has been cultivated in some countries of the region currently because they contain this energy which will describe the future of energy Future generations, tremendous energy that should not be wasted it must make the most of them.?These are the most controversial signs where scientific indicators confirm that those who do not have knowledge of contemporary developments in the world is not intensifying their efforts to provide alternatives to energy, whose traditional sources are sure to be implemented sooner or later, and they have become one of the important steps for discussion and for most of the countries in the region. Surely they must prepare to move to the new class of servant class for the developed world. In light of this problem and the importance of what I mentioned above, the research aims to discover the importance of alternative energy sources in Iraq to?achieve economic, environmental and civilizational returns. The important research hypothesis is summarized by the extent of the contribution of the industrial organizations researched in Basra in the use of alternative energy (clean and renewable) in order to achieve an increase in economic and social returns and reduce the causes of environmental damage.
文摘Traditional indoor human activity recognition(HAR)is a timeseries data classification problem and needs feature extraction.Presently,considerable attention has been given to the domain ofHARdue to the enormous amount of its real-time uses in real-time applications,namely surveillance by authorities,biometric user identification,and health monitoring of older people.The extensive usage of the Internet of Things(IoT)and wearable sensor devices has made the topic of HAR a vital subject in ubiquitous and mobile computing.The more commonly utilized inference and problemsolving technique in the HAR system have recently been deep learning(DL).The study develops aModifiedWild Horse Optimization withDLAided Symmetric Human Activity Recognition(MWHODL-SHAR)model.The major intention of the MWHODL-SHAR model lies in recognition of symmetric activities,namely jogging,walking,standing,sitting,etc.In the presented MWHODL-SHAR technique,the human activities data is pre-processed in various stages to make it compatible for further processing.A convolution neural network with an attention-based long short-term memory(CNNALSTM)model is applied for activity recognition.The MWHO algorithm is utilized as a hyperparameter tuning strategy to improve the detection rate of the CNN-ALSTM algorithm.The experimental validation of the MWHODL-SHAR technique is simulated using a benchmark dataset.An extensive comparison study revealed the betterment of theMWHODL-SHAR technique over other recent approaches.
基金the Korean National Research Foundation Grant,funded by the Korean Government [NRF-2014SIA2027622]supported in part by the National Science Foundation of China under grants 71471076, 71171099, 71373818 and 71201071+1 种基金the Joint Research of the NSFC-NRF Scientific Cooperation Program under grant 71411170250the Research Fund for the Doctoral Program of Higher Education under grant 20123227110011.
文摘Tackling future global emissions of carbon dioxide is a daunting task. Different black box models have been used to determine the trajectories of CO2 emissions and other carbon stocks. Trajectories are important because climate modelers use them to project future climate under higher atmospheric CO2 concentrations. In this paper, fully connected two-layer feed-forward neural network with tangent activation function that comes with hidden neurons as well as linear output neurons was used. The study applied classical nonlinear least squares algorithm such as LM (Levenberg-Marquardt), to predict potential emissions of selected emerging economies. Building the model on the basis of input variables such as crop production, livestock production, trade imports, trade exports, economic growth, renewable and nonrenewable energy consumption. These variables are considered to affect the ecosystems of high rising economic power states. The main idea is to ensure that emerging economies have a clear understanding of expected future emissions so that appropriate measures can be implemented to mitigate its impact. Data for the analysis were obtained from 1971 to 2013 from World Development Indicators and FAOSTAT database. Results indicate an achievement of training performance at epoch 11 when the value of the MSE (Mean Square Error) is 0.0003345 which indicates that the model errors are less than 0.05. Hence, the study concluded that the applied model is capable of predicting potential carbon dioxide emissions in emerging economies with the greatest precision.
文摘Solar energy will be a great alternative to fossil fuels since it is clean and renewable.The photovoltaic(PV)mechanism produces sunbeams’green energy without noise or pollution.The PV mechanism seems simple,seldom malfunctioning,and easy to install.PV energy productivity significantly contributes to smart grids through many small PV mechanisms.Precise solar radiation(SR)prediction could substantially reduce the impact and cost relating to the advancement of solar energy.In recent times,several SR predictive mechanism was formulated,namely artificial neural network(ANN),autoregressive moving average,and support vector machine(SVM).Therefore,this article develops an optimal Modified Bidirectional Gated Recurrent Unit Driven Solar Radiation Prediction(OMBGRU-SRP)for energy management.The presented OMBGRU-SRP technique mainly aims to accomplish an accurate and time SR prediction process.To accomplish this,the presented OMBGRU-SRP technique performs data preprocessing to normalize the solar data.Next,the MBGRU model is derived using BGRU with an attention mechanism and skip connections.At last,the hyperparameter tuning of the MBGRU model is carried out using the satin bowerbird optimization(SBO)algorithm to attain maximum prediction with minimum error values.The SBO algorithm is an intelligent optimization algorithm that simulates the breeding behavior of an adult male Satin Bowerbird in the wild.Many experiments were conducted to demonstrate the enhanced SR prediction performance.The experimental values highlighted the supremacy of the OMBGRU-SRP algorithm over other existing models.
文摘Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows： management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.
文摘The behaviour of stocks on the Ghana stock exchange is examined to show that stock prices on the exchange are subject to sudden price changes. It is shown that such unexpected events and uncertainties affecting trading on the exchange cannot be modeled solely by the conventional geometric Brownian motion outlined in the Black-Scholes model. A new concise and simpler approach is developed to derive the Jump diffusion model and consequently, its suitability to model stocks on the exchange is emphasized and given rigorous treatment. The model is subsequently used to predict the behaviour of stocks using historical stock prices as input parameters. The simulated stock returns are compared to actual returns to determine the model’s suitability to predict the market. The results show that the jump diffusion model is appropriate in predicting the behaviour of approximately 25% percent of stocks listed on the exchange.
文摘Accounting concepts dictate that separately disclosed components should contain separate useful information. This paper examines the relations between income statement components and analysts＇ earnings forecasts and forecast errors. Regressions explaining earnings forecasts using earnings components provide a better fit than regression using just aggregate income to explain forecasts. We interpret this as consistent with the hypothesis that analysts use incremental information in components not available in aggregate income. However, additional tests based on predictability of forecast errors indicate that analysts do not incorporate all information available in components into earnings forecasts. In addition, this inefficiency appears to increase at longer forecast horizons.
文摘While the main concerns with municipal solid waste in developed countries like the European Union and the United States are to reduce and recycle the energy recover in order to drastically reduce the residues disposal to landfill, for developing countries the targets on waste management are much more basic. This seems to be the case in Brazil that with a new regulation, it still attempts to eradicate the inadequate waste disposal for open dumps. Thus, the aim of this paper is to depict the context, the criteria and discuss the strategies used for: the municipalities achieve the goals and adhere the plan;choice and configuration of disposal sites;and economic instruments adopted and bringing the whole scenario to discussion, including methane emissions inventory thru the case study of the Rio de Janeiro State. The Rio de Janeiro State municipal solid waste management scenario has drastically changed in last five years from 9% of residues sent to adequate destinations, to the perspective of eradication of open dumps before the end of 2014. The results indicate that only adequate disposal of waste is mandatory with the prevalence of the sanitation approach. The evidences also indicate that planning goals to reduce waste are modest and the landfill gas recover is generally accepted as the optimal solution. This paper concludes that, unless the stakeholders add to the plan a more aggressive policy to increment, the competitiveness of other waste technologies that favor the landfilling reduction and energy recover, Rio de Janeiro State will face the increase of landfill numbers and sizes, management cost, environmental and leachate impact, post-closure care expenses, contaminating life-span, and methane emissions.
