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Predicting cash holdings using supervised machine learning algorithms

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Financial Innovation 2022年第1期8卷 1459-1477页

作者： ŞirinÖzlem Omer Faruk Tan Department of Industrial Engineering Faculty of EngineeringMEF UniversityIstanbulTurkey Department of accounting and Finance Faculty of Business AdministrationMarmara UniversityIstanbulTurkey

This study predicts the cash holdings policy of Turkish firms,given the 20 selected features with machine learning algorithm methods.211 listed firms in the Borsa Istanbul are analyzed over the period between 2006 and *** linear regression(MLR),k-nearest neighbors(KNN),support vector regression(SVR),decision trees(DT),extreme gradient boosting algorithm(XGBoost)and multi-layer neural networks(MLNN)are used for *** reveal that MLR,KNN,and SVR provide high root mean square error(RMSE)and low R2 ***,more complex algorithms,such as DT and especially XGBoost,derive higher accuracy with a 0.73 R 2 ***,using advanced machine learning algorithms,we may predict cash holdings considerably.

关键词： boosting policy networks

Chaotic Metaheuristics with Multi-Spiking Neural Network Based Cloud Intrusion Detection

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Computers, Materials & Continua 2023年第3期74卷 6101-6118页

作者： Mohammad Yamin Saleh Bajaba Zenah Mahmoud AlKubaisy Department of Management Information Systems Faculty of Economics and AdministrationKing Abdulaziz UniversityJeddah21589Saudi Arabia Department of Business administration Faculty of Economics and AdministrationKing Abdulaziz UniversityJeddah21589Saudi Arabia

Cloud Computing(CC)provides data storage options as well as computing services to its users through the *** the other hand,cloud users are concerned about security and privacy issues due to the increased number of *** protection has become an important issue since the users’information gets exposed to third *** networks are exposed to different types of attacks which have extensively grown in addition to the novel intrusion methods and hacking *** Detection Systems(IDSs)can be used in a network to manage suspicious *** IDSs monitor the activities of the CC environment and decide whether an activity is legitimate(normal)or malicious(intrusive)based on the established system’s confidentiality,availability and integrity of the data *** the current study,a Chaotic Metaheuristics with Optimal Multi-Spiking Neural Network-based Intrusion Detection(CMOMSNN-ID)model is proposed to secure the cloud *** presented CMOMSNNID model involves the Chaotic Artificial Bee Colony Optimization-based Feature Selection(CABC-FS)technique to reduce the curse of *** addition,the Multi-Spiking Neural Network(MSNN)classifier is also used based on the simulation of brain *** is applied to resolve pattern classification *** order to fine-tune the parameters relevant to theMSNN model,theWhale Optimization Algorithm(WOA)is employed to boost the classification *** demonstrate the superiority of the proposed CMOMSNN-ID model,a useful set of simulations was *** simulation outcomes inferred that the proposed CMOMSNN-ID model accomplished a superior performance over other models with a maximum accuracy of 99.20%.

关键词： Cloud computing security intrusion detection feature selection multi-spiking neural network

How to Transmit Disaster Information Effectively:A Linguistic Perspective on Japan’s Tsunami Warnings and Evacuation Instructions

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International Journal of Disaster Risk Science 2013年第3期4卷 150-158页

作者： Kyoko Arai faculty of Business administration Toyo UniversityTokyo 112-8606Japan

When the disastrous tsunamis hit East Japan on 11 March 2011, the hi-tech information transmission system that is the pride of Japan was unable to send out the Tsunami Warnings effectively;many lives were lost as a result. Subsequently, the Japan Meteorological Agency(JMA) set up a committee of experts to improve the overall system. Last year as a result of their meetings, a report on The Improvement of the Information Text for the Tsunami Warnings was announced. The changes are, however, problematic from the linguistics perspective as the committee did not include any experts in the field. This study examines a range of recordings of the Tsunami Warnings and the Evacuation Instructionsi given for the East Japan tsunami disaster from the perspective of linguistics, especially pragmatics, whose main objective is to discover how recipients interpret verbal messages. The aim of this article is to propose further improvement to the transmission system of Tsunami Warnings and Evacuation Instructions. This study also emphasizes the necessity and importance of reexamining the overall disaster information transmission issue in Japan, from the linguistics perspective.

关键词： disaster Japan recording

A countermeasure designed to restrain self-serving behavior and strategic rating disclosure of credit rating agencies

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Journal of Management Analytics 2023年第3期10卷 550-565页

作者： Kittiphod Charoontham Jirawat Worakantak Kessara Kanchanapoom Nartraphee Tancho faculty of Business administration and Accountancy Khon Kaen UniversityKhon KaenThailand faculty of Management Science Silpakorn UniversityBangkokThailand faculty of Business administration Rajamangala University of Technology ThanyaburiPathumtaniThailand

This study examines an incentive of the credit rating agency(CRA)to exert effort to observe projects’signals and strategically disclose ratings when the upfront fee and performance-based fee scheme are *** the upfront fee scheme,the CRA obtains an upfront fee in exchange for its services but gains a performance-based fee only if its ratings accurately foresee the rated project’s *** the setting,an issuer solicits a rating from the CRA,whose conduct of inflating and deflating ratings is *** addition,the CRA can endogenously exert effort to observe a project’s signal,which specifies the signal accuracy and how much operating costs the CRA *** receiving the observed signal,the CRA can strategically decide to announce a rating corresponding to or contradicting the observed *** findings reveal that the performance-based fee scheme incentivizes the CRA to exert greater effort and truthfully disclose a more accurate rating.

关键词： Rating inflation policy rating deflation policy performance-based fee scheme upfront fee scheme voluntary disclosure

Institutions and accounting standard transformation:Observations from Japan

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China Journal of accounting Research 2014年第1期7卷 51-64页

作者： Naohiro Urasaki faculty of Business administration Kinki University

This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country's political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

关键词： Single set of accounting standards IFRS Financial instruments Substance over form Fair value Dichotomy of accounting systems accounting standards for SMEs

Sparrow Search Optimization with Transfer Learning-Based Crowd Density Classification

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Computers, Materials & Continua 2023年第3期74卷 4965-4981页

作者： Mohammad Yamin Mishaal Mofleh Almutairi Saeed Badghish Saleh Bajaba Department of Management Information Systems Faculty of Economics and AdministrationKing Abdulaziz UniversityJeddah21589Saudi Arabia School of Math Comp.Sc.and EnggDepartment of Electrical and Electronic Engg.LondonUK Department of Marketing Faculty of Economics and AdministrationKing Abdulaziz UniversityJeddah21589Saudi Arabia Department of Business administration Faculty of Economics and AdministrationKing Abdulaziz UniversityJeddah21589Saudi Arabia

Due to the rapid increase in urbanization and population,crowd gatherings are frequently observed in the form of concerts,political,and religious *** is one of the well-known crowding events that takes place every year in Makkah,Saudi *** density estimation and crowd monitoring are significant research areas in Artificial Intelligence(AI)*** current research study develops a new Sparrow Search Optimization with Deep Transfer Learning based Crowd Density Detection and Classification(SSODTL-CD2C)*** presented SSODTL-CD2C technique majorly focuses on the identification and classification of crowd *** attain this,SSODTL-CD2C technique exploits Oppositional Salp Swarm Optimization Algorithm(OSSA)with EfficientNet model to derive the feature *** the same time,Stacked Sparse Auto Encoder(SSAE)model is utilized for the classification of crowd ***,SSO algorithm is employed for optimal fine-tuning of the parameters involved in SSAE *** performance of the proposed SSODTL-CD2C technique was validated using a dataset with four different kinds of crowd *** obtained results demonstrated that the proposed SSODTLCD2C methodology accomplished an excellent crowd classification performance with a maximum accuracy of 93.25%.So,the proposed method will be highly helpful in managing HAJJ and other crowded events.

关键词： Crowd management crowd density classification artificial intelligence deep learning computer vision

Prevalence of pre-school children for overweight/obesity in Turkey

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World Journal of Pediatrics 2018年第1期14卷 77-83页

作者： Fatih Santas Gulcan Santas Department of Health administration Faculty of Economicsand Administrative ScienceBozok University66200YozgatTurkey Department of Health administration Faculty of EconomicsandA dministrative ScienceHacettepe UniversityAnkaraTurkey

Background Most of the studies and interventions are targeted to address undernutrition, but childhood obesity has become a silent killer among children. Developing countries, including Turkey, could recognize the importance of the issue now and have begun to discuss the necessity of studies on this subject. Therefore, this study aims to examine the prevalence of obesity among pre-school children in Turkey. Methods The data source of this study is the Turkey Demographic and Health Survey (TDHS)-2013. The TDHS-2013 was a sample study to gather information about the fertility levels and changes in them, infant and child mortality, family plan-ning, and maternal and infant health at the national level. Results Overweight/obesity for height was 8.6% and 6.6% for age. Overweight/obesity problems are mostly observed in the West and are higher in urban areas. Overweight/obesity decreases with increasing age. There is a positive correlation between overweight/obesity and maternal educational level. As the household welfare level increases, overweight/obesity increases in pre-school children. Female children are at higher risk of overweight/obesity than males. As birth order increases, overweight/obesity decreases. Children living in other regions have overweight/obesity problems more than the pre-school children living in the East. Conclusions This study speculates that obesity appears to be a major problem among pre-school children in Turkey. Based on the findings, the current situation of overweight/obesity among pre-school children is so close to many developing and developed countries, whose obesity levels are a greater concern. This finding demonstrates that effective interventions of obesity should begin as early as infancy in Turkey, as it is a developing country.

关键词： Child overweight/obesity Prevalence Turkey Demographic and Health Survey Wealth index

Comparison of the Pension System Reform in East Asia and Southeast Asia

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学术界 2015年第7期 269-273页

作者： Yang Yifan Chen Keyu faculty of Public administration Southwest Jiaotong University

This paper introduces the development of the pension system in East Asian and Southeast Asian countries in the backdrop of population aging all over the *** on the historical development and comparison of the present pension systems of different countries in East Asia and Southeastern Asia,this paper proposes the key components and the functions of each component of the pension *** shortcomings of low coverage and benefit and suggestions for the future are also covered in this paper.

关键词：养老保险制度制度改革东亚东南亚国家人口老龄化东南亚地区部分和覆盖率

Segmented trust assessment in autonomous vehicles via eye-tracking

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Journal of Intelligent and Connected Vehicles 2024年第2期7卷 151-161页

作者： Miklós Lukovics Szabolcs Prónay Barbara Nagy faculty of Economics and Business administration University of SzegedSzeged H-6726Hungary

Previous studies have identified trust as one of the key factors in the technology acceptance of autonomousvehicles. As these studies mostly investigated the population in general, little is known about segment-specific ***, the widely used survey methods are less able to capture the deeper forms of trust—which neuroscientificmethods are much better suited to capture. The main objective of our research is to study trust as one of the key factors oftechnology acceptance related to autonomous vehicles by using neuroscientific methods for specific consumer ***-time eye-tracking tests were applied to a sample of 113 participants, combined with a posttest self-report. The testswere carried out under laboratory conditions during which our subjects watched videos recorded with the internal camerasof autonomous vehicles. Based on the fixation count, total fixation duration, and pupil dilation, we empirically verified thatthe trust level of all five identified segments is relatively low, while the trust level of the “traditional rejecting” segment is thelowest. An increase in trust level can be shown if the subjects receive extra information about the journey. Anotherimportant finding is that the self-reported trust level is not always congruent with the eye-tracking analysis results;therefore,combined approaches can lead to greater measurement validity.

关键词： autonomous vehicles(AVs) technology acceptance trust eye-tracking