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1 – 7 of 7Assad Mehmood, Kashif Zia, Arshad Muhammad and Dinesh Kumar Saini
Participatory wireless sensor networks (PWSN) is an emerging paradigm that leverages existing sensing and communication infrastructures for the sensing task. Various environmental…
Abstract
Purpose
Participatory wireless sensor networks (PWSN) is an emerging paradigm that leverages existing sensing and communication infrastructures for the sensing task. Various environmental phenomenon – P monitoring applications dealing with noise pollution, road traffic, requiring spatio-temporal data samples of P (to capture its variations and its profile construction) in the region of interest – can be enabled using PWSN. Because of irregular distribution and uncontrollable mobility of people (with mobile phones), and their willingness to participate, complete spatio-temporal (CST) coverage of P may not be ensured. Therefore, unobserved data values must be estimated for CST profile construction of P and presented in this paper.
Design/methodology/approach
In this paper, the estimation of these missing data samples both in spatial and temporal dimension is being discussed, and the paper shows that non-parametric technique – Kernel Regression – provides better estimation compared to parametric regression techniques in PWSN context for spatial estimation. Furthermore, the preliminary results for estimation in temporal dimension have been provided. The deterministic and stochastic approaches toward estimation in the context of PWSN have also been discussed.
Findings
For the task of spatial profile reconstruction, it is shown that non-parametric estimation technique (kernel regression) gives a better estimation of the unobserved data points. In case of temporal estimation, few preliminary techniques have been studied and have shown that further investigations are required to find out best estimation technique(s) which may approximate the missing observations (temporally) with considerably less error.
Originality/value
This study addresses the environmental informatics issues related to deterministic and stochastic approaches using PWSN.
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Marko Kureljusic and Erik Karger
Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current…
Abstract
Purpose
Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.
Design/methodology/approach
The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.
Findings
The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.
Research limitations/implications
Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.
Practical implications
Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.
Originality/value
To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.
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Amit Kumar Yadav and Dinesh Kumar
Each individual needs to be vaccinated to control the spread of the COVID-19 pandemic in the shortest possible time. However, the vaccine distribution with an already strained…
Abstract
Purpose
Each individual needs to be vaccinated to control the spread of the COVID-19 pandemic in the shortest possible time. However, the vaccine distribution with an already strained supply chain in low- and middle-income countries (LMICs) will not be effective enough to vaccinate all the population in stipulated time. The purpose of this paper is to show that there is a need to revolutionize the vaccine supply chain (VSC) by overcoming the challenges of sustainable vaccine distribution.
Design/methodology/approach
An integrated lean, agile and green (LAG) framework is proposed to overcome the challenges of the sustainable vaccine supply chain (SVSC). A hybrid best worst method (BWM)–Measurement of Alternatives and Ranking According to COmpromise Solution (MARCOS) methodology is designed to analyze the challenges and solutions.
Findings
The analysis shows that vaccine wastage is the most critical challenge for SVSC, and the coordination among stakeholders is the most significant solution followed by effective management support.
Social implications
The result of the analysis can help the health care organizations (HCOs) to manage the VSC. The effective vaccination in stipulated time will help control the further spread of the virus, which will result in the normalcy of business and availability of livelihood for millions of people.
Originality/value
To the best of the author's knowledge, this is the first study to explore sustainability in VSC by considering the environmental and social impact of vaccination. The LAG-based framework is also a new approach in VSC to find the solution for existing challenges.
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Abhishek N., Abhinandan Kulal, Divyashree M.S. and Sahana Dinesh
The study is aimed at analyzing the perceptions of students and teachers regarding the effectiveness of massive open online courses (MOOCs) on learning efficiency of students and…
Abstract
Purpose
The study is aimed at analyzing the perceptions of students and teachers regarding the effectiveness of massive open online courses (MOOCs) on learning efficiency of students and also evaluating MOOCs as an ideal tool for designing a blended model for education.
Design/methodology/approach
The analysis was carried out by using the data gathered from the students as well as teachers of University of Mysore, Karnataka, India. Two separate sets of questionnaires were developed for both the categories of respondents. Also, the respondents were required to have prior experience in MOOCs. Further, the collected data was analyzed using statistical package for social sciences (SPSS).
Findings
The study showed that MOOCs have a more positive influence on learning efficiency, as opined by both teachers and students. Negative views such as cheating during the assessment, lack of individual attention to students and low teacher-student ratio were also observed.
Practical implications
Many educational institutions view that the MOOCs do not influence learning efficiency and also do not support in achieving their vision. However, this study provides evidence that MOOCs are positively influencing the learning efficiency and also can be employed in a blended model of education so as to promote collaborative learning.
Originality/value
Technology is playing a pivotal role in all fields of life and the education sector is not an exception. It can be rightly said that the technology-based education models such as MOOCs are the need of the hour. This study may help higher education institutions to adopt MOOCs as part of their blended model of education, and, if already adopted, the outcome of the present study will help them to improve the effectiveness of the MOOCs they are offering.
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Boshra Ahmed Halo, Rashid Al-Yahyai, Abdullah Al-Sadi and Asma Al-Sibani
Crops are increasingly affected by drought; hence, the current study explored the potential role of three desert endophytic fungi, Aspergillus fumigatus, Aspergillus terreus and…
Abstract
Purpose
Crops are increasingly affected by drought; hence, the current study explored the potential role of three desert endophytic fungi, Aspergillus fumigatus, Aspergillus terreus and Talaromyces variabilis, in conferring drought tolerance in tomato plants.
Design/methodology/approach
Preserved endophytic fungi from a Rhazya stricta desert plant were adopted to obtain the required fungal treatment; tomatoes received fungal treatments directly in plastic trays and subsequently in pots. Drought was applied using 15% of PEG-6000 at two stages: flowering and fruiting. The following parameters were measured: pollen sterility, growth characteristics, morphological analysis and biochemical analysis, including proline, gibberellic acid (GA3) and chlorophyll measurements; thus, the data were analyzed statistically using SPSS software.
Findings
All applied endophytes significantly promoted pollen viability and tomato yield under stressed and nonstressed conditions. Interestingly, these endophytes significantly enhanced the number of trichomes under drought stress and promoted tomato fruit quality. The colonized tomato plants accumulated a high proline level under drought stress but lower than un-inoculated stressed plants. Also, a significant rise in growth characteristics was observed by A. fumigatus and A. terreus under normal conditions. Moreover, both raised GA3 levels under drought-stressed and nonstressed conditions. Also these two endophytes enhanced chlorophyll and carotenoid contents under drought stress. Fruit characteristics were enhanced by nonstressed T. variabilis and stressed A. fumigatus.
Originality/value
The present endophytic fungi provide impressive benefits to their host in normal and drought-stressed conditions. Consequently, they represent valuable sources as sustainable and environmentally friendly alternatives to mitigate drought stress.
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Sandesh Thapa, Rakshya Bhandari and Anjal Nainabasti
The purpose of this study was to observe the people’s response regarding rooftop farming in one of the rapidly developing area of Kavrepalanchok district, Dhulikhel, as rooftop…
Abstract
Purpose
The purpose of this study was to observe the people’s response regarding rooftop farming in one of the rapidly developing area of Kavrepalanchok district, Dhulikhel, as rooftop farming is aimed in solving food security problem in urban area by providing quality materials for nutritional requirements.
Design/methodology/approach
The research design of this study was random sampling survey with replacement techniques as respondents without concrete roof were not selected for the study. This study was aimed at recording the people’s response in one of the most accessible way, which would be easy for interpretation and analysis.
Findings
The major finding was that all of the respondents found rooftop farming beneficial but not all could practice it because of many constraints associated with rooftop farming. Most of them have fear of roof damage, so they are not adopting it. However, the respondents who are practicing rooftop farming find it difficult to manage because of lack of proper knowledge. Planting materials include plastic bags, crates, polythene and many other non-recyclable components.
Originality/value
To the best of the authors’ knowledge, this research is the first ever conducted in their country. Surveys related to rooftop gardening have not been done in the authors’ country till date. This is one of the present needs to improve the urban farming status, thus survey on rooftop farming and solving its constraints is necessary.
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This paper examines the factors which impact the behavioral intentions toward cryptocurrency based on signaling theory.
Abstract
Purpose
This paper examines the factors which impact the behavioral intentions toward cryptocurrency based on signaling theory.
Design/methodology/approach
Data were collected through online questionnaire, and responses from 223 individuals in Lebanon were analyzed through SEM technique using Amos 24.
Findings
The outcomes portrayed the positive effect of perceived benefits and trust in cryptocurrency on behavioral intentions toward cryptocurrency; while not supporting the hypothesized influence of herd behavior and regulatory support.
Originality/value
This paper is among the first studies to adopt Signaling Theory (ST) in the cryptocurrency behavioral intentions research. Moreover, it is of the initial efforts in Lebanon and Middle East in evaluating behavioral intentions to use cryptocurrency, and it provide insights for future researchers, crypto project owners, crypto investors and crypto trading platforms.
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