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Mattia Pellegrino, Gianfranco Lombardo, George Adosoglou, Stefano Cagnoni, Panos M. Pardalos and Agostino Poggi
With the recent advances in machine learning (ML), several models have been successfully applied to financial and accounting data to predict the likelihood of companies? bankruptcy. However, time series have received little attention in the literature, w...
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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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Giuliana Favara, Martina Barchitta, Andrea Maugeri, Roberta Magnano San Lio and Antonella Agodi
Background: Natural language processing, such as ChatGPT, demonstrates growing potential across numerous research scenarios, also raising interest in its applications in public health and epidemiology. Here, we applied a bibliometric analysis for a syste...
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Carlos Sampaio, Mónica Régio and João Renato Sebastião
Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders? confidence. This trust serves as a foundational cornerstone in ...
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Elena A. Fedchenko, Andrey V. Nikiforov, Lyubov V. Gusarova, Lyudmila M. Tsareva and Alexey A. Maximov
The effective use of state property is one of the topical issues of economic policy affecting the interests of all segments of society. The need to comply with the principle of the effective use of budgetary funds is enshrined in Article 34 of the Budget...
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Jhon Edinson Hinestroza-Ramirez, Juan Ernesto Soto Barbosa, Andrés Yarce Botero, Danilo Andrés Suárez Higuita, Santiago Lopez-Restrepo, Lisseth Milena Cruz Ruiz, Valeria Sólorzano Araque, Andres Céspedes, Sara Lorduy Hernandez, Richard Caceres, Giovanni Jiménez-Sánchez and Olga Lucia Quintero
This manuscript introduces an exploratory case study of the SIMFAC?s (Sistema de Información Meteorológica de la Fuerza Aérea Colombiana) operational implementation of the Weather Research and Forecasting (WRF) model with a 3DVAR (three-dimensional varia...
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Amirreza Nickkar and Young-Jae Lee
Recent advancements in technology have increased the potential for demand-responsive feeder transit services to enhance mobility in areas with limited public transit access. For long rail headways, feeder bus network algorithms are straightforward, as th...
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Luke Bergmann, Luis Fernando Chaves, David O?Sullivan and Robert G. Wallace
The spread of COVID-19 is geographically uneven in agricultural regions. Explanations proposed include differences in occupational risks, access to healthcare, racial inequalities, and approaches to public health. Here, we additionally explore the impact...
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Xiaoping Zhang, Qinghua Liao, Xunxi Yin, Zhaowei Yin and Qingqing Cao
Urban living space (ULS) is known to be a significant contributor to carbon emissions. However, there is a lack of studies that have considered the impact of spatial organization indexes (SOIs) of various scales on urban living space carbon emissions (UL...
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Razan Nayef Almashaqbeh, Hashem Alshurafat and Hamzeh Al Amosh
This study aims to provide an understanding of the impact of professionalism theory constructs on the applicability of forensic accounting services, as well as reviewing the obstacles to implementing the profession of forensic accounting through a litera...
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