Webology最新文献_第10页

Impact of Accruals Quality on the Firm's Cash Holdings: A Cross-Sectoral Evidence from Iraq 应计项目质量对公司现金持有量的影响:来自伊拉克的跨部门证据

Webology Pub Date : 2022-01-20 DOI: 10.14704/web/v19i1/web19161

Maithm Khaghaany, Zahra Star Jabbar

{"title":"Impact of Accruals Quality on the Firm's Cash Holdings: A Cross-Sectoral Evidence from Iraq","authors":"Maithm Khaghaany, Zahra Star Jabbar","doi":"10.14704/web/v19i1/web19161","DOIUrl":"https://doi.org/10.14704/web/v19i1/web19161","url":null,"abstract":"This research aims to study the concept of the quality of accounting accruals and ways of measuring them, determine the quality levels of accounting accruals across the different companies listed on the Iraqi Stock Exchange, and show their impact on cash balances. The research sample included many companies, including 69 companies from all nine sectors listed on the Iraqi Stock Exchange for the duration of (2010-2018). The problem and hypotheses of the research focused on whether the quality of accounting accruals impacted the Company's cash holding levels. The hypotheses of the study have been verified and proven. A set of conclusions has been reached, the most important of which is an essential variation in the quality levels of accounting accruals of companies listed on the Iraqi Stock Exchange, whether within the same sector or between the different sectors listed on the Iraqi Stock Exchange. The results of the research also showed that companies operating in the financial services sectors in Iraq are characterized by high-quality accruals and high levels of cash holding ratios compared to companies from other sectors with non-financial services as a result of the sensitivity of financial operations and the low personal estimates of optional accruals. The results also showed that companies listed on the Iraqi Stock Exchange tend to hold low cash balances when they have a high quality of accounting accruals compared to companies with low benefit quality that show that they maintain high levels of cash balances. Therefore, attention should be paid to educating investors and creditors on the Iraqi Stock Exchange to understand and interpret the accounting figures and information contained in the reports and financial lists of Iraqi companies and the use of financial analysts and accountants in this field.","PeriodicalId":35441,"journal":{"name":"Webology","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44277028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact of Digital Transformation on Improving the Performance of Parliamentary Research Services in the Iraqi Parliament: An Empirical Study 数字化转型对提高伊拉克议会议会研究服务绩效的影响：一项实证研究

Webology Pub Date : 2022-01-20 DOI: 10.14704/web/v19i1/web19075

Ashwaq Abbas Harbi, Dr. Azhaar Zayer Jassim

{"title":"The Impact of Digital Transformation on Improving the Performance of Parliamentary Research Services in the Iraqi Parliament: An Empirical Study","authors":"Ashwaq Abbas Harbi, Dr. Azhaar Zayer Jassim","doi":"10.14704/web/v19i1/web19075","DOIUrl":"https://doi.org/10.14704/web/v19i1/web19075","url":null,"abstract":"This study aims to digitize parliamentary research services by building a digital platform that provides a set of communication channels through which parliamentary research services can be provided with high quality and efficiency in performance, in order to support the work tasks of members of the Iraqi Council of Representatives at any time and under any circumstance, bypassing space obstacles to reach The places of their solution and their travels in an attempt to overcome the challenges of providing service in the traditional context through the use of the best techniques and software that ensure the achievement of the goal of the study and the satisfaction of the beneficiaries in the present and the future. The study adopted the experimental method and used the deliberate sample of the study community, which numbered (29) members out of (100) parliamentarians who actually benefited from parliamentary research services. Data collection tools were employed to achieve the results of the study and achieve its goals, where the observer and the interview were used, and a standardized scale form was prepared to measure the quality of parliamentary research services, the efficiency of their performance and their effectiveness from the point of view of the actual beneficiaries of the services in their traditional and digital forms (a pre- and post-questionnaire). The study concluded that the digitization of parliamentary research services through building the digital platform has achieved the standard of efficiency, effectiveness, quality and beneficiary satisfaction at a high level, which means rejecting null hypotheses and accepting alternative hypotheses.","PeriodicalId":35441,"journal":{"name":"Webology","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43042536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Taxation as a Strategy for Circular Economy through Sustainability Reporting: The Agency Theory Perspective 从可持续发展报告看税收作为循环经济战略:代理理论视角

Webology Pub Date : 2022-01-20 DOI: 10.14704/web/v19i1/web19354

Hussein Alfatlah, R. Othman, Rohaida Basiruddin, A. Almagtome

{"title":"Taxation as a Strategy for Circular Economy through Sustainability Reporting: The Agency Theory Perspective","authors":"Hussein Alfatlah, R. Othman, Rohaida Basiruddin, A. Almagtome","doi":"10.14704/web/v19i1/web19354","DOIUrl":"https://doi.org/10.14704/web/v19i1/web19354","url":null,"abstract":"Greenhouse gas emissions and energy usage have grown because of increasing awareness of sustainability reporting, more concerns about climate change, and new laws and levies. Audit committees, management, internal auditors, external auditors, and other stakeholders may all have a role in sustainability reporting. This article examines the potential impact of agency cost (AC) from a tax perspective on sustainability reporting (SR) in a global context. This study uses data from 693 companies from 54 countries. This study uses its model to estimate the interaction of AC and GRI to assess SR. The results show that the lowest tax rate is in the countries of the Middle East and Africa. Egypt, Iraq, Jordan, Estonia, Tanzania, and Burkina Faso recorded the lowest disclosure rate. These results reflect that taxes describe the reporting of sustainability information. This study provides a new perspective on AC; Also, the results add to our understanding of other predictors of SR quality that demonstrate more explicit approaches to predicting its efficiency. Finally, the article presents some conclusions, as well as more research possibilities. Our findings point to the need for effective monitoring. According to agency theory, there is no single explanation that thoroughly explains our results.","PeriodicalId":35441,"journal":{"name":"Webology","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42019022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Deposit and Loan Guarantee Institutions and it’s Role in Restoring Confidence in the Iraqi Banking Sector 存款和贷款担保机构及其在恢复对伊拉克银行业信心中的作用

Webology Pub Date : 2022-01-20 DOI: 10.14704/web/v19i1/web19277

Sadiq T. Al-Bahadli, Riad H. Al-Aqili, Hafedh Abdulameer Ameen

{"title":"Deposit and Loan Guarantee Institutions and it’s Role in Restoring Confidence in the Iraqi Banking Sector","authors":"Sadiq T. Al-Bahadli, Riad H. Al-Aqili, Hafedh Abdulameer Ameen","doi":"10.14704/web/v19i1/web19277","DOIUrl":"https://doi.org/10.14704/web/v19i1/web19277","url":null,"abstract":"Pacing from the part of deposits and loans in supporting banking stability, any peril that threatens this part constitutes direct trouble to the banking system. Thus, should develop the mechanisms to cover and guarantee the rights of depositors (deposit guarantee), and mechanisms to cover banks from remitment of bank credit and cover them from ruin and ruin through the establishment of an institution guaranteeing loans, which represents an abecedarian demand to guarantee and stabilize the banking system and restore lost Confidence in the Iraqi banking system. Consequently, the exploration problem surfaced from a set of questions: Do deposit and loan guarantee institutions lead to the banking system's stability? Does this affect the degree of stability of deposits and attract further deposits, especially since deposits within the banking system are (23), while there's a chance (77) of the financial mass outside the banking system? As well as the question, will the bank credit increase after the loan institution guarantees this credit? Therefore, cranking the Deposit Guarantee Law and approving the Loan Guarantee Law will contribute to the anticipated part in restoring Confidence in the Iraqi banking system? It represents the fundamental problem of exploration, primarily since the Deposit Law, despite its blessing, has not been enforced.","PeriodicalId":35441,"journal":{"name":"Webology","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43907157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Ridge Regression based Missing Data Estimation with Dimensionality Reduction: Microarray Gene Expression Data 基于脊回归的缺失数据降维估计:微阵列基因表达数据

Webology Pub Date : 2022-01-20 DOI: 10.14704/web/v19i1/web19271

Ashfaq Ahmed K., Dr.Shaheda Akthar

{"title":"Ridge Regression based Missing Data Estimation with Dimensionality Reduction: Microarray Gene Expression Data","authors":"Ashfaq Ahmed K., Dr.Shaheda Akthar","doi":"10.14704/web/v19i1/web19271","DOIUrl":"https://doi.org/10.14704/web/v19i1/web19271","url":null,"abstract":"Data is considered to be the important element in the field of Data Science and Machine Learning. Performance of Machine Learning and Data Mining algorithms greatly influenced by the characteristics of data and data with missing values. Performance of all these Machine Learning algorithms greatly improved and they can give accurate results when the data is in full without missing values. So before applying these algorithms; dataset and its missing values are completely filled. To impute these missing values in the dataset there are numerous methods were proposed. In this paper we used micro array gene expression dataset; by introducing various percentages of missing values a new methodology is proposed to impute these missing values in the data set. The nature of micro array gene expression dataset is huge in dimensionality, so at first, we used recursive feature elimination method to select the best features which contributes much for model was selected then we apply the Ridge Regression for imputation. Imputations with other methods are compared. We evaluate the performance of all models by using the metrics like MSE, MAE, R-square. To select the best model in the set of models we used Normalized Criteria Distance (NCD) to rank the models under proposed metrics. The model with least NCD rank selected as the best model among other models, in our paper proposed model has got the lowest value among other models and considered to be the best model among other models.","PeriodicalId":35441,"journal":{"name":"Webology","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44124412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Interaction Analysis of WhatsApp Application Integration in M-Learning 移动学习中WhatsApp应用集成的交互分析

Webology Pub Date : 2022-01-20 DOI: 10.14704/web/v19i1/web19056

R. Khan, Tribhuwan Kumar

引用次数: 0

The Macroprudential Policy: An Analysis of Indonesia’s Financial System Stabilities 宏观审慎政策：印尼金融体系稳定性分析

Webology Pub Date : 2022-01-20 DOI: 10.14704/web/v19i1/web19192

Bakhtiar Efendi, Sirojuzilam ., Irsad ., Dede Ruslan

引用次数: 0

Smart Parking Management System Using AI 基于人工智能的智能停车管理系统

Webology Pub Date : 2022-01-20 DOI: 10.14704/web/v19i1/web19307

In-Hwan Jung, Jae Moon Lee, Kitae Hwang

{"title":"Smart Parking Management System Using AI","authors":"In-Hwan Jung, Jae Moon Lee, Kitae Hwang","doi":"10.14704/web/v19i1/web19307","DOIUrl":"https://doi.org/10.14704/web/v19i1/web19307","url":null,"abstract":"This paper is aimed to introduce a smart parking lot management system using multiple cameras and artificial intelligence technique. When a vehicle enters a parking lot, it recognizes the vehicle number using embedded camera, tracks which parking space the vehicle is parked in, and updates parking space information. In addition, using a surveillance camera images, it has been also implemented to detect collision accidents that may occur while the vehicle is moving in the parking lot. Vehicle number recognition system uses OCR technique and is implemented on a Raspberry system. By managing the vehicle number recognized at the entrance of the parking lot as an Object ID, it was possible to effectively track the vehicle as a moving object inside the parking lot and finally identify the parking location. In order for accident detection, YOLO with CNN deep learning process is used. More than 500 possible collision images are trained in advance. Experimental results show that the detection accuracy of parking and accident detection increases as the number of training images increases. The accident detection needed more training images because it has more diversity. By using the smart parking system implemented in this paper, it is possible to effectively manage the vehicle's parking location, free space information and possible accidents. Using a cloud system, implemented system can provide drivers an integrated parking lot information over large areas.","PeriodicalId":35441,"journal":{"name":"Webology","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49182136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

A Comprehensive Survey on Face Detection Techniques 人脸检测技术综述

Webology Pub Date : 2022-01-20 DOI: 10.14704/web/v19i1/web19044

Ali Nadhim Razzaq, R. Ghazali, Nidhal K. El Abbadi, Mohammad Dosh

{"title":"A Comprehensive Survey on Face Detection Techniques","authors":"Ali Nadhim Razzaq, R. Ghazali, Nidhal K. El Abbadi, Mohammad Dosh","doi":"10.14704/web/v19i1/web19044","DOIUrl":"https://doi.org/10.14704/web/v19i1/web19044","url":null,"abstract":"The need for automatic understanding and examination of data increased with the tremendous growth of video and imaging databases. The change of identity, feelings and attitudes of a person's face always play a key role in terms of social communication. It is difficult for human beings to distinguish and identify various faces. Hence, we can say that in face recognition, the automatic computer-aided face detection system plays an important role. It also plays a significant role in determining the facial expressions and their recognition, estimation of head pose and interaction of humans and computers, etc. The size and location of the human face in a digital image are determined by face detection. For face detection in digital images, this paper brings forward a detailed and comprehensive survey of various important techniques. In this paper, different challenges and applications regarding face detection are also discussed. The standard databases for the detection of the face are mentioned along with various other features. Along with this, special discussions are provided regarding highly practical aspects for the robustness of the system for face detection. In the end, there ¬are some highly promising directions for the research and investigation to be conducted in the future.","PeriodicalId":35441,"journal":{"name":"Webology","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49585916","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

The Effects of Electronic Word-of-Mouth (E-WOM) on Integrated Results and Destination Picture of Traditional Image of Tourists 电子口碑对旅游者传统形象综合效果及目的地形象的影响

Webology Pub Date : 2022-01-20 DOI: 10.14704/web/v19i1/web19324

Suja Sundram, Himanshu Chauhan, I. Muda, Femmy Effendy, Dr. Somya Choubey, Dr. Ity Patni

{"title":"The Effects of Electronic Word-of-Mouth (E-WOM) on Integrated Results and Destination Picture of Traditional Image of Tourists","authors":"Suja Sundram, Himanshu Chauhan, I. Muda, Femmy Effendy, Dr. Somya Choubey, Dr. Ity Patni","doi":"10.14704/web/v19i1/web19324","DOIUrl":"https://doi.org/10.14704/web/v19i1/web19324","url":null,"abstract":"This research aims to explore the impact of the creation of the destination picture of conventional and electronic WOM. This study aims primarily to investigate the effect of conventional and electronic WOMs on the understanding of the destination and classify which kind of WOMs (personal or commercial) are the most reliable sources. This research is also aimed at contrasting the positive and negative WOM in terms of its impact on the reputation of a tourist destination. This study categorised personal WOMs as a non-commercial source with a clear link between the sender and the recipient. On the other hand, commercial WOM information negatively correlates with the proximity between the sender and the recipient of information. Destination photographs are relevant since they contribute to decision-making and represent the number of tourism goods and services sold. WOM connectivity often impacts destination interpretation. However, the integrated results on the destination picture of traditional WOM and electronic WOM remain clear. This research explored the key facets of WOM’s impact on tourism experience concerning conventional or electronic WOM, personal and commercial WOM, and positive or negative WOM. The study’s findings affirm that conventional WOMs are more dominant than E-WOMs on destination photos, both personal and commercial E-WOMs. For WOMs, traditional WOMs are more successful than commercial E-WOMs on the picture in the destination; nevertheless, personal E-WOM seems less impactful than the commercial E-WOM on the image.","PeriodicalId":35441,"journal":{"name":"Webology","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48759602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0