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Empirical Study on International Accounting Standards and Accounting Quality 国际会计准则与会计质量的实证研究
IF 2.8 4区 生物学 Pub Date : 2023-08-28 DOI: 10.46632/jbab/2/3/2
This study explores the historical development of international accounting standards (IAS) and the initiatives of the prominent organizations involved in international standard setting. It also explains why countries differ in national standards, why the process of harmonization of standards among countries has been slow, and why countries should now converge their accounting standards. Many papers on IAS generally deal with thecontents of the individual standards. This writer, however, believes that accountants, as social scientists, are also interested in tracing the development of social forms over time and comparing those developmental processes across cultures. Thus, this paper addresses the interest of accountants to learn how some contemporary events orinstitutions—like the IAS—came into being. In like manner, accountants are interested in finding out the varied reasons why the issue of coming up with a global set of accounting standards has taken a long while. Indeed, these are perspectives that substantially differ from those commonly presented in professional forum and scholarly exercises.
本研究探讨了国际会计准则(IAS)的历史发展和参与国际准则制定的主要组织的倡议。它还解释了为什么各国的国家标准不同,为什么各国之间的标准协调进程缓慢,以及为什么各国现在应该统一其会计标准。许多关于国际会计准则的论文一般都涉及个别准则的内容。然而,笔者认为,作为社会科学家,会计师也有兴趣追踪社会形式的发展,并在不同文化中比较这些发展过程。因此,本文解决了会计师的兴趣,以了解一些当代事件或机构,如国际会计准则是如何形成的。同样,会计师们也有兴趣找出各种各样的原因,为什么制定一套全球会计准则的问题花了很长时间。事实上,这些观点与专业论坛和学术练习中常见的观点有很大不同。
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引用次数: 0
Candidate Selection in an Organization Using WSM Method 组织中使用WSM方法的候选人选择
IF 2.8 4区 生物学 Pub Date : 2023-08-28 DOI: 10.46632/jbab/2/3/3
An organization's ability to recruit, assess and choose the best candidates with the necessary abilities, expertise, and expertise to support its stated objectives and goals is crucial to its success. A methodical approach that starts with a clear comprehension of the company's requirements and wants for a specific role is necessary for effective candidate selection. In line with the strategic goals of the organisation, this process entails developing descriptions of roles, identifying essential abilities, and establishing hiring requirements.
组织招聘、评估和选择具有必要能力、专业知识和专业知识以支持其既定目标的最佳候选人的能力对其成功至关重要。要想有效地选择候选人,首先要清楚地了解公司的要求和对特定职位的需求,这是一种有条理的方法。根据组织的战略目标,这个过程需要对角色进行描述,确定基本能力,并建立招聘要求。
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引用次数: 0
Optimization of Production Planning in Complex Economic Systems 复杂经济系统下的生产计划优化
IF 2.8 4区 生物学 Pub Date : 2023-08-21 DOI: 10.46632/jbab/1/3/9
This research study delves into the realm of economic optimization using numerical techniques and mathematical modelling. With a focus on addressing complex challenges in production planning and supply chain optimization, this paper employs a combination of real-world case studies and mathematical calculations to demonstrate the practical application and effectiveness of numerical optimization methods. Through two case studies – one optimizing production planning in a manufacturing plant and the other optimizing supply chain operations – the study showcases how numerical optimization techniques can minimize costs, enhance efficiency, and inform strategic decision-making in intricate economic systems. The results and insights gained from these case studies underscore the power of numerical optimization techniques in tackling real-world economic challenges, while the scope for future research points towards advanced algorithms and dynamic scenarios. Overall, this study contributes to advancing economic theory and practical decision-making through the lens of optimization.
本研究利用数值技术和数学建模深入研究经济优化领域。本文以解决生产计划和供应链优化中的复杂挑战为重点,结合现实世界的案例研究和数学计算来展示数值优化方法的实际应用和有效性。通过两个案例研究——一个是在制造工厂中优化生产计划,另一个是优化供应链运营——该研究展示了数值优化技术如何在复杂的经济系统中最小化成本、提高效率并为战略决策提供信息。从这些案例研究中获得的结果和见解强调了数值优化技术在解决现实世界经济挑战方面的力量,而未来的研究范围则指向先进的算法和动态场景。总体而言,本研究有助于通过优化视角推进经济理论和实践决策。
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引用次数: 0
Continuous Athlete Monitoring Wearable Device Using Machine Learning 使用机器学习的连续运动员监测可穿戴设备
IF 2.8 4区 生物学 Pub Date : 2023-08-19 DOI: 10.46632/jdaai/2/3/12
Nowadays, wearable techniques are widely used in machine learning. Among the various application, IoT based machine learning devices are used widely in health care application for reducing the risk factor. So, this project introduced a sensor-based wearable device for sportspersons' continuous health monitoring system. The goal of the project is to assists each athlete's health and to reduce the coach’s work using machine learning. Firstly, the dataset will be collected from the previous athletes who wore this device. The device will be trained with the dataset by pre-processing feature selection data. The main use of this device is to suggest an athlete run fast/slow based on surroundings. And also assists athlete in what to eat and how to train. It will monitor the athlete’s health condition and compare data with the dataset with the use of the Machine Learning Algorithm J48. J48 algorithm creates a decision tree for machine learning is applied to obtain the athlete’s health condition. The accuracy level of the J48 algorithm is 97.73%.
如今,可穿戴技术被广泛应用于机器学习。在各种应用中,基于物联网的机器学习设备广泛应用于医疗保健应用,以降低风险因素。因此,本项目介绍了一种基于传感器的可穿戴设备,用于运动员健康持续监测系统。该项目的目标是帮助每个运动员的健康,并使用机器学习减少教练的工作。首先,数据集将从以前佩戴该设备的运动员中收集。通过对特征选择数据进行预处理,对设备进行训练。这个装置的主要用途是建议运动员根据周围环境跑快/慢。并帮助运动员吃什么和如何训练。它将监测运动员的健康状况,并使用机器学习算法J48将数据与数据集进行比较。J48算法创建决策树,应用机器学习获取运动员的健康状况。J48算法的准确率为97.73%。
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引用次数: 0
Deep Q-Network (DQN): Reinforcement Learning Based Approach for Secure Social Distancing Adherence with SARS-CoV-2 in Public Places 深度q -网络(DQN):基于强化学习的公共场所保持社交距离安全方法
IF 2.8 4区 生物学 Pub Date : 2023-08-16 DOI: 10.46632/jdaai/2/3/11
The estimates taken far and wide to deal with the SARS-CoV-2 pandemic, limiting travel, shuttering superfluous organizations and implementing all social separating arrangements, are having serious monetary consequences. a noteworthy decrease in economic action spread over the economy the world, lasting in excess of a few months, typically clear in genuine GDP. Where it is formally announced a downturn. To quicken a strong expected recuperation with rising protectionism and unilateralism. There is a requirement for individuals to come out and face the circumstance. Despite the fact that it is established that separating individuals and investigating their contacts would be inadequate to control the SARS-CoV-2 pandemic, in light of the fact that there would be an excess of deferral between the beginning of indications and seclusion. Consequently, in these sorts of conditions it is to keep people groups from infection influence and early anticipation of these tainted individuals may prompt re development the economy too. We built up a numerical model utilizing profound Deep reinforcement learning (DRL) which is poised to revolutionize the field of artificial intelligence and the use of central algorithms in deep RL, specifically the deep Q-network (DQN), trust region policy optimization (TRPO). The proposed astute checking framework can be utilized as a reciprocal apparatus to be introduced at better places and consequently screen individuals receiving the security rules. With these prudent estimations, people will have the option to win this battle against SARS-CoV-2.
为应对SARS-CoV-2大流行、限制旅行、关闭多余的组织和实施所有社会隔离安排而广泛采取的估计措施正在产生严重的经济后果。全球经济活动显著减少,持续时间超过几个月,这在实际国内生产总值中尤为明显。正式宣布经济低迷。在保护主义和单边主义抬头的背景下,加快强劲的预期复苏。个人必须站出来面对现实。尽管事实证明,隔离个人并调查他们的接触者不足以控制SARS-CoV-2大流行,因为在开始出现症状和隔离之间会有过多的延迟。因此,在这种情况下,这是为了使人群免受感染的影响,而对这些受污染的个人的早期预期也可能促进经济的重新发展。我们利用深度深度强化学习(DRL)建立了一个数值模型,该模型有望彻底改变人工智能领域,并在深度强化学习中使用中心算法,特别是深度q -网络(DQN),信任区域策略优化(TRPO)。建议的精明检查框架可以作为一种互惠装置,在更好的地方引入,从而筛选接受安全规则的个人。有了这些谨慎的估计,人们将有机会赢得这场与SARS-CoV-2的战斗。
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引用次数: 0
An Analysis of Text Mining in Big Data 大数据中的文本挖掘分析
IF 2.8 4区 生物学 Pub Date : 2023-08-08 DOI: 10.46632/jdaai/2/3/8
The practice of extracting hidden predictive information from a database and structuring it for later use is known as data mining. Web mining, text mining, sequence mining, graph mining, temporal data mining, spatial data mining, distributed data mining, and multimedia mining are some of the diverse domains in data mining. Financial data analysis, the retail and telecommunications sectors, science and engineering, and intrusion detection and prevention are a few fields where data mining is used. Worldwide, big data analytics is a burgeoning research field in computer science and many other fields. We covered text mining methods and their uses in this paper. Text mining is becoming a significant topic of study. Text mining is the process of automatically finding new, previously undiscovered information using a computer.
从数据库中提取隐藏的预测信息并将其结构化以供以后使用的做法被称为数据挖掘。Web挖掘、文本挖掘、序列挖掘、图挖掘、时间数据挖掘、空间数据挖掘、分布式数据挖掘和多媒体挖掘是数据挖掘的一些不同领域。金融数据分析、零售和电信部门、科学和工程以及入侵检测和防御是使用数据挖掘的几个领域。在全球范围内,大数据分析是计算机科学和许多其他领域的新兴研究领域。我们在本文中介绍了文本挖掘方法及其使用。文本挖掘正在成为一个重要的研究课题。文本挖掘是使用计算机自动发现新的、以前未发现的信息的过程。
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引用次数: 0
Prosects of Agricultural Marketing in India 印度农业营销的起诉
IF 2.8 4区 生物学 Pub Date : 2023-08-08 DOI: 10.46632/jdaai/2/3/7
This study aimed to investigates agricultural marketing and its operation in India. Agrarian marketing in India involves bringing farm-produced goods to consumers, with 70% of workers involved. The 11th Five-Year Plan focuses on improving marketing facilities, market information systems, human resource capacity, and exports and foreign trade. Indian Constitution introduced model farming statutes in 2017, but state implementation delayed, leading to APMC mandis under Central government control. The current study utilized primary data collected through a structured questionnaire consisting of 34 questions from 49 respondents. The research used descriptive statistics and found that (i) the majority of agricultural households lack access to literacy skills. (ii) there is Insufficient awareness about Minimum Support Price (MSP) persists among farmers. (iii) farmers in the agricultural marketplaces have reported issues concerning grading and standardization. Various variables such as occupation and family size serve as the foundation of this study and suggested multiple factors concerning these background characteristics.
本研究旨在调查印度农业市场营销及其运作。印度的农业营销包括将农场生产的产品带给消费者,70%的工人参与其中。“十一五”规划的重点是提高营销设施、市场信息系统、人力资源能力和出口外贸水平。印度宪法于2017年引入了示范农业法规,但各州的实施被推迟,导致APMC地区受到中央政府的控制。目前的研究利用了通过49名受访者的34个问题组成的结构化问卷收集的原始数据。该研究使用描述性统计数据,发现(i)大多数农户缺乏获得识字技能的机会。(ii)农民对最低支持价格(MSP)认识不足。(iii)农贸市场的农民报告了有关分级和标准化的问题。职业和家庭规模等各种变量是本研究的基础,并提出了影响这些背景特征的多重因素。
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引用次数: 0
Human Intelligence to Artificial Intelligence: Critical thinking and Emotional Intelligence 从人类智能到人工智能:批判性思维和情商
IF 2.8 4区 生物学 Pub Date : 2023-08-07 DOI: 10.46632/jdaai/2/3/2
Artificial Intelligence may be it is branch of computing. The computer science engineering is creating intelligent machines and especially intelligent computer programs. AI could also be how of making a computer. A computer-controlled robot or software thinks intelligently. AI is accomplished by studying the way to think human brain. How humans learn, decide, and work while trying to unravel a haul. We also create intelligent machines. It is often developing human activities. Some human activities are reading, listening, each and are going to be covered. Machine learning, deep learning may be a part of this AI. The AI projects have a machine control and remote. Mostly AI is machine learning. Current status will be there from AI. Feature goals in AI. Computing system study that plan to model and applying human brain. It is a branch of computer simulating a intelligent behavior. The machine capacity is intimate human behavior. The intelligence has some types are going to be there, linguistic intelligence, musical intelligence, logical-mathematical intelligence, spatial intelligence, intra-personal intelligence, interpersonal intelligence. The intelligence composed by reasoning, learning, problem solving, perception, linguistic intelligence and so on. Ability to calculate a system, reasoning, perceives a relationships and analogs, learn from experience. Store and retrieve information from memory. Solving a problems and complex ideas to use tongue fluently classifying. Generalize and adapt new situation
人工智能可能是计算机的一个分支。计算机科学工程正在创造智能机器,特别是智能计算机程序。人工智能也可以用来制造电脑。计算机控制的机器人或软件可以进行智能思考。人工智能是通过研究人类大脑的思维方式来实现的。人类是如何学习、决定和工作的,同时试图解开一个包袱。我们也创造智能机器。它经常发展人类活动。一些人类活动是阅读,听力,每一个都将被涵盖。机器学习,深度学习可能是人工智能的一部分。人工智能项目有机器控制和遥控器。人工智能主要是机器学习。目前的状态会从AI那里。AI中的功能目标。计划模拟和应用人脑的计算系统研究。它是计算机模拟智能行为的一个分支。机器的能力是亲密的人类行为。智能有一些类型,语言智能,音乐智能,逻辑数学智能,空间智能,个人智能,人际智能。由推理、学习、解决问题、感知、语言智能等组成的智能。计算系统、推理、感知关系和类比、从经验中学习的能力。从记忆中存储和检索信息。用舌头流利地解决问题和复杂的想法。总结和适应新情况
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引用次数: 1
Artificial Intelligence Approaches and Mechanisms for Big Data Analytics: A Systematic Study 大数据分析的人工智能方法和机制:系统研究
IF 2.8 4区 生物学 Pub Date : 2023-07-01 DOI: 10.46632/jdaai/2/3/1
S. Gomathi Meena, S. Dharani
Recent advances in sensor networks and Internet of Things (IoT) technology have led to the collection of large amounts of data. Searching for this much information requires a more efficient and accurate analysis method. Artificial intelligence (AI) techniques such as machine learning and evolutionary algorithms can provide better, faster and more efficient results in big data. Despite this interest, to the best of our knowledge, there has not been a thorough study of the various artificial intelligence techniques for analyzing big data. Most products in the literature focus on the extraordinary ability of intelligence. Recently, challenges such as security, security, integrity, sustainability and utility have emerged during the development of intelligent systems. As the use of smart technology increases, so do new challenges. Obviously, understanding of issues like security will change as we move from narrow AI to super AI. Also, recent advances in human intelligence cannot take place without considering all the problems in creating intelligent machines.
传感器网络和物联网(IoT)技术的最新进展导致了大量数据的收集。搜索如此多的信息需要一种更有效和准确的分析方法。机器学习和进化算法等人工智能技术可以在大数据中提供更好、更快、更有效的结果。尽管有这种兴趣,但据我们所知,还没有对分析大数据的各种人工智能技术进行深入研究。文献中的大多数产品都集中在智力的非凡能力上。近年来,在智能系统的发展过程中,出现了安全性、安全性、完整性、可持续性和实用性等挑战。随着智能技术使用的增加,新的挑战也在增加。显然,随着我们从狭义的人工智能转向超级人工智能,对安全等问题的理解也会发生变化。此外,如果不考虑创造智能机器的所有问题,人类智能的最新进展就不可能发生。
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引用次数: 0
Evaluating and Ranking the Energy Performance of E-Commerce Development Strategies Using TOPSIS Method 基于TOPSIS方法的电子商务发展战略能源绩效评价与排名
IF 2.8 4区 生物学 Pub Date : 2023-07-01 DOI: 10.46632/jbab/2/3/1
S. Mayilvaganan
This abstract outline some of the crucial tactics that companies should take into account while creating an e-commerce platform. First and first, it's important to comprehend the target audience and their preferences. In order to better understand client demands, expectations, and purchasing patterns, firms can modify their platforms and marketing initiatives by doing market research and utilising data analytics. Second, it is crucial to design an interface that is simple and easy to use. To improve the customer experience, the e-commerce platform should offer easy navigation, simple search features, and simplified checkout procedures. Given the increased popularity of mobile shopping, investing in adaptable design and mobile optimisation is also essential. Thirdly, merchandising and product display are crucial in promoting sales. The many methods and processes used to create and expand prosperous online enterprises are referred to as ecommerce development strategies. These methods cover everything from creating an online store to generating traffic, improving conversion rates, and guaranteeing customer pleasure. Ecommerce companies can better understand their target market by conducting research on consumer preferences, behaviour, and trends. Businesses can use market research to determine the requirements and preferences of potential customers, which can inform decisions about what products to offer at what prices, and how to best sell their services. Businesses can study their rivals' plans, strengths, and weaknesses through research to learn more about them. Depending on how closely a set of options fit an ideal answer, they are assessed and ranked using a decision-making method known as TOPSIS, or Technique for Order of Preference by Similarity to Ideal response. It is a method for MCDA (multi-criteria decision analysis), which aids individuals or groups in making decisions by taking a variety of preferences and considerations into account. The TOPSIS strategy aids decision-makers in methodically analysing and contrasting choices based on a variety of factors while taking their preferences and priorities into consideration. It increases transparency and comprehension of the decision-making process and offers a systematic strategy to enhance decision-making. Alternative Parameters: E-customization and personalization, Social E-commerce adoption model, Strong search engine optimization (SEO) Evaluate parameter: Feasibility of the strategy, Implementation speed, Compliance with the corporate strategy, Compliance of the strategy with the mission and vision of the company, General acceptance The evaluation criteria may also include the following additional factors: general acceptance, speed of implementation, compliance with corporate strategy, e-customization and personalization, social search engine optimisation, and compliance with the strategy's mission and vision The effective application of these tactics will enable firms to build a strong
这篇摘要概述了公司在创建电子商务平台时应该考虑的一些关键策略。首先,了解目标用户和他们的喜好是很重要的。为了更好地了解客户的需求、期望和购买模式,公司可以通过进行市场研究和利用数据分析来修改他们的平台和营销计划。其次,设计一个简单易用的界面是至关重要的。为了改善客户体验,电子商务平台应该提供方便的导航、简单的搜索功能和简化的结账程序。鉴于移动购物的日益普及,投资于适应性设计和移动优化也是必不可少的。第三,推销和产品展示是促进销售的关键。用于创建和扩展繁荣的在线企业的许多方法和过程被称为电子商务发展战略。这些方法涵盖了从创建在线商店到产生流量、提高转化率和保证客户满意度的所有内容。电子商务公司可以通过对消费者偏好、行为和趋势进行研究,更好地了解他们的目标市场。企业可以利用市场调查来确定潜在客户的需求和偏好,这可以决定以什么价格提供什么产品,以及如何最好地销售他们的服务。企业可以通过研究来了解竞争对手的计划、优势和劣势。根据一组选项与理想答案的接近程度,将使用一种被称为TOPSIS的决策方法对它们进行评估和排名,即“理想回答相似性偏好排序技术”。它是MCDA(多标准决策分析)的一种方法,它通过考虑各种偏好和考虑因素来帮助个人或团体做出决策。TOPSIS战略帮助决策者系统地分析和对比基于各种因素的选择,同时考虑到他们的偏好和优先事项。它增加了决策过程的透明度和理解,并提供了加强决策的系统战略。备选参数:E-customization and personalization, Social ecommerce adoption model, Strong search engine optimization (SEO)评估参数:战略的可行性,实施速度,与企业战略的合规性,战略与公司使命和愿景的合规性,总体接受度评估标准还可能包括以下附加因素:普遍接受度、实施速度、符合企业战略、电子定制和个性化、社会搜索引擎优化以及符合战略使命和愿景。这些策略的有效应用将使企业能够建立强大的在线存在,提高客户满意度,并在竞争激烈的电子商务行业中增加收入。随着消费者偏好和技术的变化,企业必须适应和磨练自己的策略,以保持领先地位。通过拥抱创新,了解客户,跟上市场趋势,企业可以在动态的电子商务世界中保持成功。
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引用次数: 0
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3 Biotech
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