The revolution in Internet of Things(IoT)-based devices and applications has provided smart applications for humans.These applications range from healthcare to traffic-flow management,to communication devices,to smart...The revolution in Internet of Things(IoT)-based devices and applications has provided smart applications for humans.These applications range from healthcare to traffic-flow management,to communication devices,to smart security devices,and many others.In particular,government and private organizations are showing significant interest in IoT-enabled applications for smart homes.Despite the perceived benefits and interest,human safety is also a key concern.This research is aimed at systematically analyzing the available literature on smart homes and identifying areas of concern or risk with a view to supporting the design of safe and secure smart homes.For this systematic review process,relevant work in the most highly regarded journals published in the period 2016–2020(a section of 2020 is included)was analyzed.A final set of 99 relevant articles(journal articles,book sections,conference papers,and survey papers)was analyzed in this study.This analysis is focused on three research questions and relevant keywords.The systematic analysis results and key insights will help researchers and practitioners to make more informed decisions when dealing with the safety and security risks of smart homes,especially in emergency situations.展开更多
During the last decade the emergence of Internet of Things(IoT)based applications inspired the world by providing state of the art solutions to many common problems.From traffic management systems to urban cities plan...During the last decade the emergence of Internet of Things(IoT)based applications inspired the world by providing state of the art solutions to many common problems.From traffic management systems to urban cities planning and development,IoT based home monitoring systems,and many other smart applications.Regardless of these facilities,most of these IoT based solutions are data driven and results in small accuracy values for smaller datasets.In order to address this problem,this paper presents deep learning based hybrid approach for the development of an IoT-based intelligent home security and appliance control system in the smart cities.This hybrid model consists of;convolution neural network and binary long short term model for the object detection to ensure safety of the homes while IoT based hardware components like;Raspberry Pi,Amazon Web services cloud,and GSM modems for remotely accessing and controlling of the home appliances.An android application is developed and deployed on Amazon Web Services(AWS)cloud for the remote monitoring of home appliances.A GSM device and Message queuing telemetry transport(MQTT)are integrated for communicating with the connected IoT devices to ensure the online and offline communication.For object detection purposes a camera is connected to Raspberry Pi using the proposed hybrid neural network model.The applicability of the proposed model is tested by calculating results for the object at varying distance from the camera and for different intensity levels of the light.Besides many applications the proposed model promises for providing optimum results for the small amount of data and results in high recognition rates of 95.34%compared to the conventional recognition model(k nearest neighbours)recognition rate of 76%.展开更多
In this work, the Micropolar fluid flow and heat and mass transfer past a horizontal nonlinear stretching sheet through porous medium is studied including the Soret-Dufour effect in the presence of suction. A uniform ...In this work, the Micropolar fluid flow and heat and mass transfer past a horizontal nonlinear stretching sheet through porous medium is studied including the Soret-Dufour effect in the presence of suction. A uniform magnetic field is applied transversely to the direction of the flow. The governing differential equations of the problem have been transformed into a system of non-dimensional differential equations which are solved numerically by Nachtsheim-Swigert iteration technique along with the sixth order Runge-Kutta integration scheme. The velocity, microrotation, temperature and concentration profiles are presented for different parameters. The present problem finds significant applications in hydromagnetic control of conducting polymeric sheets, magnetic materials processing, etc.展开更多
This is a qualitative (study that used framework analysis) to examine by interviews among University personnel who live inside and outside the Islamic University campus in Kushtia, Bangladesh. In the present study, we...This is a qualitative (study that used framework analysis) to examine by interviews among University personnel who live inside and outside the Islamic University campus in Kushtia, Bangladesh. In the present study, we found that subjects who live inside of the University feel better physically and mentally than the nonresident subjects. It was found that residents are more fit and feel better during and after class time. Resident subjects have less stress and maintain balanced diet for which they have good average BMI value than the nonresident subjects. In addition nonresident subjects have suffered diseases comparatively much more than resident subjects.展开更多
An exploratory survey was conducted on the uses and role of invasive alien species(IAS) to local livelihoods in the Rema-Kalenga Wildlife Sanctuary in the northeastern hilly region of Bangladesh.Vegetation was sampled...An exploratory survey was conducted on the uses and role of invasive alien species(IAS) to local livelihoods in the Rema-Kalenga Wildlife Sanctuary in the northeastern hilly region of Bangladesh.Vegetation was sampled in 50 quadrates,each 10 m×10 m,and 25 line transects,each 50 m×20 m,through a combination of random and systematic sampling.Group discussions were also arranged with fifty local inhabitants(17 % of the total inhabitants) to learn the various uses of IAS.A total of 17 alien plant species belonging to 10 different families,of which Leguminosae constitutes the highest number(5 species),include tree(53%) followed by herb(12%),shrub(12%) and others(weed,climber and palm).The majority of the identified species were found to be used for fuel,followed by timber production,medicinal or curative uses,fodder,and many others.In addition to providing various forest products,alien tree species planted in forest plantation help provide many vital ecosystem services such as soil amelioration through nitrogen fixation.It is true that the alien species have some negative impacts on local ecosystems,and not all of them are harmful.Therefore,a national programme must be initiated to distinguish the harmful from the harmless species and to identify the uses and impacts of the former and latter.展开更多
This study presents an experiment of improving the performance of spectral stochastic finite element method using high-order elements. This experiment is implemented through a two-dimensional spectral stochastic finit...This study presents an experiment of improving the performance of spectral stochastic finite element method using high-order elements. This experiment is implemented through a two-dimensional spectral stochastic finite element formulation of an elliptic partial differential equation having stochastic coefficients. Deriving this spectral stochastic finite element formulation couples a two-dimensional deterministic finite element formulation of an elliptic partial differential equation with generalized polynomial chaos expansions of stochastic coefficients. Further inspection of the performance of resulting spectral stochastic finite element formulation with adopting linear and quadratic (9-node or 8-node) quadrilateral elements finds that more accurate standard deviations of unknowns are surprisingly predicted using quadratic quadrilateral elements, especially under high autocorrelation function values of stochastic coefficients. In addition, creating spectral stochastic finite element results using quadratic quadrilateral elements is not unacceptably time-consuming. Therefore, this study concludes that adopting high-order elements can be a lower-cost method to improve the performance of spectral stochastic finite element method.展开更多
This study examines whether the reconciliation amounts between IFRS and PRC GAAP provide additional incremental value-relevant information. More specifically, it investigates whether firms applying IFRS experience an ...This study examines whether the reconciliation amounts between IFRS and PRC GAAP provide additional incremental value-relevant information. More specifically, it investigates whether firms applying IFRS experience an increase in the quality of accounting information in the post-IFRS convergence period. Results show that IFRS convergence increases the values of balance-sheet items and enlarges variation across firms. Moreover, there is no difference in the explanatory power of value relevance of accounting information under IFRS and PRC GAAP for share prices and returns of A-shares. The incremental value relevance analysis suggests that the IFRS adjustments to earnings are value relevant, whereas the adjustments to book values are not. The IFRS adjustments to change in inventory are value relevant for predicting future operating cash flows. Finally, accounting quality improved in post-convergence period. These results are robust after controlling for the unique characteristics of Chinese firms.展开更多
Concluding the conformity of XBRL(eXtensible Business Reporting Language)instance documents law to the Benford's law yields different results before and after a company's financial distress.A new idea of apply...Concluding the conformity of XBRL(eXtensible Business Reporting Language)instance documents law to the Benford's law yields different results before and after a company's financial distress.A new idea of applying the machine learning technique to redefine the way conventional auditors work is therefore proposed since the unacceptable conformity implies a large likelihood of a fraudulent document.Fuzzy support vector machines models are developed to implement such an idea.The dependent variable is a fuzzy variable quantifying the conformity of an XBRL instance document to the Benford's law;whereas,independent variables are financial ratios.The interval factor method is introduced to express the fuzziness in input data.It is found the range of a fuzzy support vector machines model is controlled by maximum and minimum dependent and independent variables.Therefore,defining any member function to describe the fuzziness in input data is unnecessary.The results of this study indicate that the price-to-book ratio versus equity ratio is suitable to classify the priority of auditing XBRL instance documents with the less than 30%misclassification rate.In conclusion,the machine learning technique may be used to redefine the way conventional auditors work.This study provides the main evidence of applying a future project of training smart auditors.展开更多
This study investigates the role of financial literacy(FL),perceived access to finance(PAF),information communication technology(ICT)usage,and digitization in alleviating the level of credit constraint that micro,smal...This study investigates the role of financial literacy(FL),perceived access to finance(PAF),information communication technology(ICT)usage,and digitization in alleviating the level of credit constraint that micro,small,and medium enterprises(MSMEs)face in an emerging market.We draw on the economic research theories of human capital,knowledge-based view,and lifecycle hypothesis to explain the relationship between the variables.Using survey data collected from 333 MSME importers in Qatar—a country with heavy reliance on foreign goods—we find strong evidence that FL,PAF,ICT usage,and digitization are key determinants of Qatari MSME access to credit.In particular,PAF and FL are significant and have their expected signs in almost all the Probit regressions.For ICT usage and digitization,although they are key determinants of credit constraints,the findings are more sensitive and dependent on the type of financing and the resulting type of credit constraint.展开更多
This study on technopreneurship aims to reconfigure entrepreneurial outcomes,but how knowledge sharing moderates the interaction is an academic and practical concern.This study focuses on how knowledge sharing and tec...This study on technopreneurship aims to reconfigure entrepreneurial outcomes,but how knowledge sharing moderates the interaction is an academic and practical concern.This study focuses on how knowledge sharing and technopreneurship affect the entrepreneurial outcome in Bangladeshi small and medium enterprises(SMEs).This research has established the following aims to establish a meaningful association between technopreneurship,knowledge sharing,and the outcomes of entrepreneurial endeavours.In pursuit of knowledge,data were collected through primary sources after establishing the questionnaire’s validity and reliability.Findings revealed that technopreneurship and knowledge sharing individually affected entrepreneurial outcomes.However,knowledge sharing could not significantly moderate the interaction between technopreneurship and entrepreneurial outcomes.Hence,the recommendation was anchored on improving knowledge sharing,technopreneurship,and managerial dexterity of owners and managers.展开更多
During the last two decades signicant work has been reported in the eld of cursive language’s recognition especially,in the Arabic,the Urdu and the Persian languages.The unavailability of such work in the Pashto lang...During the last two decades signicant work has been reported in the eld of cursive language’s recognition especially,in the Arabic,the Urdu and the Persian languages.The unavailability of such work in the Pashto language is because of:the absence of a standard database and of signicant research work that ultimately acts as a big barrier for the research community.The slight change in the Pashto characters’shape is an additional challenge for researchers.This paper presents an efcient OCR system for the handwritten Pashto characters based on multi-class enabled support vector machine using manifold feature extraction techniques.These feature extraction techniques include,tools such as zoning feature extractor,discrete cosine transform,discrete wavelet transform,and Gabor lters and histogram of oriented gradients.A hybrid feature map is developed by combining the manifold feature maps.This research work is performed by developing a medium-sized dataset of handwritten Pashto characters that encapsulate 200 handwritten samples for each 44 characters in the Pashto language.Recognition results are generated for the proposed model based on a manifold and hybrid feature map.An overall accuracy rates of 63.30%,65.13%,68.55%,68.28%,67.02%and 83%are generated based on a zoning technique,HoGs,Gabor lter,DCT,DWT and hybrid feature maps respectively.Applicability of the proposed model is also tested by comparing its results with a convolution neural network model.The convolution neural network-based model generated an accuracy rate of 81.02%smaller than the multi-class support vector machine.The highest accuracy rate of 83%for the multi-class SVM model based on a hybrid feature map reects the applicability of the proposed model.展开更多
This study presents a new tool for solving stochastic boundary-value problems. This tool is created by modify the previous spectral stochastic meshless local Petrov-Galerkin method using the MLPG5 scheme. This modifie...This study presents a new tool for solving stochastic boundary-value problems. This tool is created by modify the previous spectral stochastic meshless local Petrov-Galerkin method using the MLPG5 scheme. This modified spectral stochastic meshless local Petrov-Galerkin method is selectively applied to predict the structural failure probability with the uncertainty in the spatial variability of mechanical properties. Except for the MLPG5 scheme, deriving the proposed spectral stochastic meshless local Petrov-Galerkin formulation adopts generalized polynomial chaos expansions of random mechanical properties. Predicting the structural failure probability is based on the first-order reliability method. Further comparing the spectral stochastic finite element-based and meshless local Petrov-Galerkin-based predicted structural failure probabilities indicates that the proposed spectral stochastic meshless local Petrov-Galerkin method predicts the more accurate structural failure probability than the spectral stochastic finite element method does. In addition, generating spectral stochastic meshless local Petrov-Galerkin results are considerably time-saving than generating Monte-Carlo simulation results does. In conclusion, the spectral stochastic meshless local Petrov-Galerkin method serves as a time-saving tool for solving stochastic boundary-value problems sufficiently accurately.展开更多
Seamless mobility is always one of the major requirements of modern-day communication.In a heterogeneous and massive IoT environment,efficient network-based mobility protocol such as proxy mobile IPv6(PMIPv6),is poten...Seamless mobility is always one of the major requirements of modern-day communication.In a heterogeneous and massive IoT environment,efficient network-based mobility protocol such as proxy mobile IPv6(PMIPv6),is potentially a good candidate for efficient mobility as well as resource utilization efficiency.Several extensions are devised for performance in the research domain.However,a multi-criterion decision-based resourceefficient PMIPv6 extension is required to achieve efficiency when network resources are overloaded.In this research,a multi-criterion decision-based PMIPv6 scheme is devised that provides better performance when the Local Mobility Anchor(LMA)or Mobile Access Gateway(MAG)is overloaded.The objective is achieved by monitoring the load status of MAG or LMA and based on their status,the proposed scheme adapts itself to provide seamless mobility in addition to optimal efficiency.The proposed scheme is compared with the existing LMA and MAG-based mobility management protocol extensions.Based on the analysis of the comparison,the obtained results prove that providing a decision-based PMIPv6 scheme is better for service continuity as well as optimal performance in the context of required buffering,handover efficiency,and necessary signaling cost.展开更多
Video summarization is applied to reduce redundancy and developa concise representation of key frames in the video, more recently, video summaries have been used through visual attention modeling. In these schemes,the...Video summarization is applied to reduce redundancy and developa concise representation of key frames in the video, more recently, video summaries have been used through visual attention modeling. In these schemes,the frames that stand out visually are extracted as key frames based on humanattention modeling theories. The schemes for modeling visual attention haveproven to be effective for video summaries. Nevertheless, the high cost ofcomputing in such techniques restricts their usability in everyday situations.In this context, we propose a method based on KFE (key frame extraction)technique, which is recommended based on an efficient and accurate visualattention model. The calculation effort is minimized by utilizing dynamicvisual highlighting based on the temporal gradient instead of the traditionaloptical flow techniques. In addition, an efficient technique using a discretecosine transformation is utilized for the static visual salience. The dynamic andstatic visual attention metrics are merged by means of a non-linear weightedfusion technique. Results of the system are compared with some existing stateof-the-art techniques for the betterment of accuracy. The experimental resultsof our proposed model indicate the efficiency and high standard in terms ofthe key frames extraction as output.展开更多
This study examines how corporate board features and auditor characteristics in Bangladesh influence the disclosure of key audit matters(KAM)in annual reports from 2018 to 2021.Using ordinary least squares(OLS)regress...This study examines how corporate board features and auditor characteristics in Bangladesh influence the disclosure of key audit matters(KAM)in annual reports from 2018 to 2021.Using ordinary least squares(OLS)regressions,the study finds that factors such as chair gender,the presence of women on the board,audit committee(AC)size,auditor tenure,and client-auditor relationship significantly affect KAM disclosure.However,AC expertise,family CEO succession,and board political connections do not have significant effects.Notably,having a family member CEO with a long-tenured auditor has a negative association with KAM disclosure,while a politically connected family CEO has a positive association with such disclosures.Additionally,Big-4 auditors of important clients are negatively associated with KAM disclosure.展开更多
Whether proportionate consolidation(PC) or the equity method(EM) provides more informative financial statements is a controversial issue. This study uses data from listed companies in Hong Kong to investigate the valu...Whether proportionate consolidation(PC) or the equity method(EM) provides more informative financial statements is a controversial issue. This study uses data from listed companies in Hong Kong to investigate the value relevance of the EM compared with PC during 2005–2008 when the local wordfor-word equivalent HKAS 31 offered the same options. The results of this study provide evidence that PC does not offer higher value relevance than the EM. PC's horizontal aggregation of a portion of the operations, assets and liabilities of the jointly controlled entities with those of the venturer is less informative to investors than the EM's vertical aggregation.展开更多
The FAIR Guidelines—that data should be Findable, Accessible, Interoperable and Reusable(FAIR)—aim to improve the management of digital data assets for improved decision making. FAIR comprises 15 elements(called fac...The FAIR Guidelines—that data should be Findable, Accessible, Interoperable and Reusable(FAIR)—aim to improve the management of digital data assets for improved decision making. FAIR comprises 15 elements(called facets) that explain how data should be able to be reused by researchers and policymakers. For this research, eight policy documents were reviewed from Zimbabwe’s Ministry of Health and Ministry of Information and Communication Technology(ICT) from 1999 to 2020. These were scrutinised to determine the mention of the FAIR Guidelines or FAIR Equivalent principles. The vision, mission statement and objectives of these documents were analysed relative to the 15 facets of FAIR. The research found that none of the policy documents in health/e Health or ICT in Zimbabwe explicitly mention the FAIR Guidelines, but all contain some FAIR Equivalent principles. Hence, the regulatory framework for health/e Health data management in Zimbabwe is aligned with the FAIR Guidelines and, therefore, a policy window is open for the adoption of FAIR Guidelines in relation to health/e Health data management.展开更多
基金supported by Qatar University Internal Grant No.IRCC2020-009.
文摘The revolution in Internet of Things(IoT)-based devices and applications has provided smart applications for humans.These applications range from healthcare to traffic-flow management,to communication devices,to smart security devices,and many others.In particular,government and private organizations are showing significant interest in IoT-enabled applications for smart homes.Despite the perceived benefits and interest,human safety is also a key concern.This research is aimed at systematically analyzing the available literature on smart homes and identifying areas of concern or risk with a view to supporting the design of safe and secure smart homes.For this systematic review process,relevant work in the most highly regarded journals published in the period 2016–2020(a section of 2020 is included)was analyzed.A final set of 99 relevant articles(journal articles,book sections,conference papers,and survey papers)was analyzed in this study.This analysis is focused on three research questions and relevant keywords.The systematic analysis results and key insights will help researchers and practitioners to make more informed decisions when dealing with the safety and security risks of smart homes,especially in emergency situations.
基金supported by Department of Accounting and Information Systems,College of Business and Economics,Qatar University,Doha,Qatar and Department of Computer Science,University of Swabi,KP,Pakistanfunded by Qatar University Internal Grant under Grant No.IRCC-2020-009.
文摘During the last decade the emergence of Internet of Things(IoT)based applications inspired the world by providing state of the art solutions to many common problems.From traffic management systems to urban cities planning and development,IoT based home monitoring systems,and many other smart applications.Regardless of these facilities,most of these IoT based solutions are data driven and results in small accuracy values for smaller datasets.In order to address this problem,this paper presents deep learning based hybrid approach for the development of an IoT-based intelligent home security and appliance control system in the smart cities.This hybrid model consists of;convolution neural network and binary long short term model for the object detection to ensure safety of the homes while IoT based hardware components like;Raspberry Pi,Amazon Web services cloud,and GSM modems for remotely accessing and controlling of the home appliances.An android application is developed and deployed on Amazon Web Services(AWS)cloud for the remote monitoring of home appliances.A GSM device and Message queuing telemetry transport(MQTT)are integrated for communicating with the connected IoT devices to ensure the online and offline communication.For object detection purposes a camera is connected to Raspberry Pi using the proposed hybrid neural network model.The applicability of the proposed model is tested by calculating results for the object at varying distance from the camera and for different intensity levels of the light.Besides many applications the proposed model promises for providing optimum results for the small amount of data and results in high recognition rates of 95.34%compared to the conventional recognition model(k nearest neighbours)recognition rate of 76%.
文摘In this work, the Micropolar fluid flow and heat and mass transfer past a horizontal nonlinear stretching sheet through porous medium is studied including the Soret-Dufour effect in the presence of suction. A uniform magnetic field is applied transversely to the direction of the flow. The governing differential equations of the problem have been transformed into a system of non-dimensional differential equations which are solved numerically by Nachtsheim-Swigert iteration technique along with the sixth order Runge-Kutta integration scheme. The velocity, microrotation, temperature and concentration profiles are presented for different parameters. The present problem finds significant applications in hydromagnetic control of conducting polymeric sheets, magnetic materials processing, etc.
文摘This is a qualitative (study that used framework analysis) to examine by interviews among University personnel who live inside and outside the Islamic University campus in Kushtia, Bangladesh. In the present study, we found that subjects who live inside of the University feel better physically and mentally than the nonresident subjects. It was found that residents are more fit and feel better during and after class time. Resident subjects have less stress and maintain balanced diet for which they have good average BMI value than the nonresident subjects. In addition nonresident subjects have suffered diseases comparatively much more than resident subjects.
文摘An exploratory survey was conducted on the uses and role of invasive alien species(IAS) to local livelihoods in the Rema-Kalenga Wildlife Sanctuary in the northeastern hilly region of Bangladesh.Vegetation was sampled in 50 quadrates,each 10 m×10 m,and 25 line transects,each 50 m×20 m,through a combination of random and systematic sampling.Group discussions were also arranged with fifty local inhabitants(17 % of the total inhabitants) to learn the various uses of IAS.A total of 17 alien plant species belonging to 10 different families,of which Leguminosae constitutes the highest number(5 species),include tree(53%) followed by herb(12%),shrub(12%) and others(weed,climber and palm).The majority of the identified species were found to be used for fuel,followed by timber production,medicinal or curative uses,fodder,and many others.In addition to providing various forest products,alien tree species planted in forest plantation help provide many vital ecosystem services such as soil amelioration through nitrogen fixation.It is true that the alien species have some negative impacts on local ecosystems,and not all of them are harmful.Therefore,a national programme must be initiated to distinguish the harmful from the harmless species and to identify the uses and impacts of the former and latter.
文摘This study presents an experiment of improving the performance of spectral stochastic finite element method using high-order elements. This experiment is implemented through a two-dimensional spectral stochastic finite element formulation of an elliptic partial differential equation having stochastic coefficients. Deriving this spectral stochastic finite element formulation couples a two-dimensional deterministic finite element formulation of an elliptic partial differential equation with generalized polynomial chaos expansions of stochastic coefficients. Further inspection of the performance of resulting spectral stochastic finite element formulation with adopting linear and quadratic (9-node or 8-node) quadrilateral elements finds that more accurate standard deviations of unknowns are surprisingly predicted using quadratic quadrilateral elements, especially under high autocorrelation function values of stochastic coefficients. In addition, creating spectral stochastic finite element results using quadratic quadrilateral elements is not unacceptably time-consuming. Therefore, this study concludes that adopting high-order elements can be a lower-cost method to improve the performance of spectral stochastic finite element method.
文摘This study examines whether the reconciliation amounts between IFRS and PRC GAAP provide additional incremental value-relevant information. More specifically, it investigates whether firms applying IFRS experience an increase in the quality of accounting information in the post-IFRS convergence period. Results show that IFRS convergence increases the values of balance-sheet items and enlarges variation across firms. Moreover, there is no difference in the explanatory power of value relevance of accounting information under IFRS and PRC GAAP for share prices and returns of A-shares. The incremental value relevance analysis suggests that the IFRS adjustments to earnings are value relevant, whereas the adjustments to book values are not. The IFRS adjustments to change in inventory are value relevant for predicting future operating cash flows. Finally, accounting quality improved in post-convergence period. These results are robust after controlling for the unique characteristics of Chinese firms.
文摘Concluding the conformity of XBRL(eXtensible Business Reporting Language)instance documents law to the Benford's law yields different results before and after a company's financial distress.A new idea of applying the machine learning technique to redefine the way conventional auditors work is therefore proposed since the unacceptable conformity implies a large likelihood of a fraudulent document.Fuzzy support vector machines models are developed to implement such an idea.The dependent variable is a fuzzy variable quantifying the conformity of an XBRL instance document to the Benford's law;whereas,independent variables are financial ratios.The interval factor method is introduced to express the fuzziness in input data.It is found the range of a fuzzy support vector machines model is controlled by maximum and minimum dependent and independent variables.Therefore,defining any member function to describe the fuzziness in input data is unnecessary.The results of this study indicate that the price-to-book ratio versus equity ratio is suitable to classify the priority of auditing XBRL instance documents with the less than 30%misclassification rate.In conclusion,the machine learning technique may be used to redefine the way conventional auditors work.This study provides the main evidence of applying a future project of training smart auditors.
基金supported by QNRF under the Grant Number NPRP11C-1229-170007 from the Qatar National Research Fund(a member of Qatar foundation).
文摘This study investigates the role of financial literacy(FL),perceived access to finance(PAF),information communication technology(ICT)usage,and digitization in alleviating the level of credit constraint that micro,small,and medium enterprises(MSMEs)face in an emerging market.We draw on the economic research theories of human capital,knowledge-based view,and lifecycle hypothesis to explain the relationship between the variables.Using survey data collected from 333 MSME importers in Qatar—a country with heavy reliance on foreign goods—we find strong evidence that FL,PAF,ICT usage,and digitization are key determinants of Qatari MSME access to credit.In particular,PAF and FL are significant and have their expected signs in almost all the Probit regressions.For ICT usage and digitization,although they are key determinants of credit constraints,the findings are more sensitive and dependent on the type of financing and the resulting type of credit constraint.
文摘This study on technopreneurship aims to reconfigure entrepreneurial outcomes,but how knowledge sharing moderates the interaction is an academic and practical concern.This study focuses on how knowledge sharing and technopreneurship affect the entrepreneurial outcome in Bangladeshi small and medium enterprises(SMEs).This research has established the following aims to establish a meaningful association between technopreneurship,knowledge sharing,and the outcomes of entrepreneurial endeavours.In pursuit of knowledge,data were collected through primary sources after establishing the questionnaire’s validity and reliability.Findings revealed that technopreneurship and knowledge sharing individually affected entrepreneurial outcomes.However,knowledge sharing could not significantly moderate the interaction between technopreneurship and entrepreneurial outcomes.Hence,the recommendation was anchored on improving knowledge sharing,technopreneurship,and managerial dexterity of owners and managers.
基金funded by Qatar University Internal Grant under Grant No.IRCC-2020-009.The ndings achieved herein are solely the responsibility of the authors。
文摘During the last two decades signicant work has been reported in the eld of cursive language’s recognition especially,in the Arabic,the Urdu and the Persian languages.The unavailability of such work in the Pashto language is because of:the absence of a standard database and of signicant research work that ultimately acts as a big barrier for the research community.The slight change in the Pashto characters’shape is an additional challenge for researchers.This paper presents an efcient OCR system for the handwritten Pashto characters based on multi-class enabled support vector machine using manifold feature extraction techniques.These feature extraction techniques include,tools such as zoning feature extractor,discrete cosine transform,discrete wavelet transform,and Gabor lters and histogram of oriented gradients.A hybrid feature map is developed by combining the manifold feature maps.This research work is performed by developing a medium-sized dataset of handwritten Pashto characters that encapsulate 200 handwritten samples for each 44 characters in the Pashto language.Recognition results are generated for the proposed model based on a manifold and hybrid feature map.An overall accuracy rates of 63.30%,65.13%,68.55%,68.28%,67.02%and 83%are generated based on a zoning technique,HoGs,Gabor lter,DCT,DWT and hybrid feature maps respectively.Applicability of the proposed model is also tested by comparing its results with a convolution neural network model.The convolution neural network-based model generated an accuracy rate of 81.02%smaller than the multi-class support vector machine.The highest accuracy rate of 83%for the multi-class SVM model based on a hybrid feature map reects the applicability of the proposed model.
文摘This study presents a new tool for solving stochastic boundary-value problems. This tool is created by modify the previous spectral stochastic meshless local Petrov-Galerkin method using the MLPG5 scheme. This modified spectral stochastic meshless local Petrov-Galerkin method is selectively applied to predict the structural failure probability with the uncertainty in the spatial variability of mechanical properties. Except for the MLPG5 scheme, deriving the proposed spectral stochastic meshless local Petrov-Galerkin formulation adopts generalized polynomial chaos expansions of random mechanical properties. Predicting the structural failure probability is based on the first-order reliability method. Further comparing the spectral stochastic finite element-based and meshless local Petrov-Galerkin-based predicted structural failure probabilities indicates that the proposed spectral stochastic meshless local Petrov-Galerkin method predicts the more accurate structural failure probability than the spectral stochastic finite element method does. In addition, generating spectral stochastic meshless local Petrov-Galerkin results are considerably time-saving than generating Monte-Carlo simulation results does. In conclusion, the spectral stochastic meshless local Petrov-Galerkin method serves as a time-saving tool for solving stochastic boundary-value problems sufficiently accurately.
基金This publication was supported by Qatar University Internal Grant No.IRCC-2021-010.
文摘Seamless mobility is always one of the major requirements of modern-day communication.In a heterogeneous and massive IoT environment,efficient network-based mobility protocol such as proxy mobile IPv6(PMIPv6),is potentially a good candidate for efficient mobility as well as resource utilization efficiency.Several extensions are devised for performance in the research domain.However,a multi-criterion decision-based resourceefficient PMIPv6 extension is required to achieve efficiency when network resources are overloaded.In this research,a multi-criterion decision-based PMIPv6 scheme is devised that provides better performance when the Local Mobility Anchor(LMA)or Mobile Access Gateway(MAG)is overloaded.The objective is achieved by monitoring the load status of MAG or LMA and based on their status,the proposed scheme adapts itself to provide seamless mobility in addition to optimal efficiency.The proposed scheme is compared with the existing LMA and MAG-based mobility management protocol extensions.Based on the analysis of the comparison,the obtained results prove that providing a decision-based PMIPv6 scheme is better for service continuity as well as optimal performance in the context of required buffering,handover efficiency,and necessary signaling cost.
基金This work was supported in part by Qatar National Library,Doha,Qatar,and in part by the Qatar University Internal under Grant IRCC-2021-010。
文摘Video summarization is applied to reduce redundancy and developa concise representation of key frames in the video, more recently, video summaries have been used through visual attention modeling. In these schemes,the frames that stand out visually are extracted as key frames based on humanattention modeling theories. The schemes for modeling visual attention haveproven to be effective for video summaries. Nevertheless, the high cost ofcomputing in such techniques restricts their usability in everyday situations.In this context, we propose a method based on KFE (key frame extraction)technique, which is recommended based on an efficient and accurate visualattention model. The calculation effort is minimized by utilizing dynamicvisual highlighting based on the temporal gradient instead of the traditionaloptical flow techniques. In addition, an efficient technique using a discretecosine transformation is utilized for the static visual salience. The dynamic andstatic visual attention metrics are merged by means of a non-linear weightedfusion technique. Results of the system are compared with some existing stateof-the-art techniques for the betterment of accuracy. The experimental resultsof our proposed model indicate the efficiency and high standard in terms ofthe key frames extraction as output.
文摘This study examines how corporate board features and auditor characteristics in Bangladesh influence the disclosure of key audit matters(KAM)in annual reports from 2018 to 2021.Using ordinary least squares(OLS)regressions,the study finds that factors such as chair gender,the presence of women on the board,audit committee(AC)size,auditor tenure,and client-auditor relationship significantly affect KAM disclosure.However,AC expertise,family CEO succession,and board political connections do not have significant effects.Notably,having a family member CEO with a long-tenured auditor has a negative association with KAM disclosure,while a politically connected family CEO has a positive association with such disclosures.Additionally,Big-4 auditors of important clients are negatively associated with KAM disclosure.
基金the National Natural Science Foundation of China(project number:71790603,71302036,71332004)
文摘Whether proportionate consolidation(PC) or the equity method(EM) provides more informative financial statements is a controversial issue. This study uses data from listed companies in Hong Kong to investigate the value relevance of the EM compared with PC during 2005–2008 when the local wordfor-word equivalent HKAS 31 offered the same options. The results of this study provide evidence that PC does not offer higher value relevance than the EM. PC's horizontal aggregation of a portion of the operations, assets and liabilities of the jointly controlled entities with those of the venturer is less informative to investors than the EM's vertical aggregation.
基金VODAN-Africathe Philips Foundation+2 种基金the Dutch Development Bank FMOCORDAIDthe GO FAIR Foundation for supporting this research
文摘The FAIR Guidelines—that data should be Findable, Accessible, Interoperable and Reusable(FAIR)—aim to improve the management of digital data assets for improved decision making. FAIR comprises 15 elements(called facets) that explain how data should be able to be reused by researchers and policymakers. For this research, eight policy documents were reviewed from Zimbabwe’s Ministry of Health and Ministry of Information and Communication Technology(ICT) from 1999 to 2020. These were scrutinised to determine the mention of the FAIR Guidelines or FAIR Equivalent principles. The vision, mission statement and objectives of these documents were analysed relative to the 15 facets of FAIR. The research found that none of the policy documents in health/e Health or ICT in Zimbabwe explicitly mention the FAIR Guidelines, but all contain some FAIR Equivalent principles. Hence, the regulatory framework for health/e Health data management in Zimbabwe is aligned with the FAIR Guidelines and, therefore, a policy window is open for the adoption of FAIR Guidelines in relation to health/e Health data management.
