WSEAS Transactions on Business and Economics最新文献_第3页

Heuristic-Based Hybrid Algorithm for Value Stream Design with Milk-Run Approach 基于启发式混合算法的价值流设计与牛奶运行方法

WSEAS Transactions on Business and Economics Pub Date : 2024-05-17 DOI: 10.37394/23207.2024.21.103

Safiye Turgay, Canberk Çoban

{"title":"Heuristic-Based Hybrid Algorithm for Value Stream Design with Milk-Run Approach","authors":"Safiye Turgay, Canberk Çoban","doi":"10.37394/23207.2024.21.103","DOIUrl":"https://doi.org/10.37394/23207.2024.21.103","url":null,"abstract":"In this study, a heuristic algorithm has been developed for the Milk-Run related to the vehicle routing problem. It aimed to supply in the right place and at the right time in a short time with the internal logistics system approach. Since the proposed problem formulation is NP-hard, we suggested a heuristic-based hybrid genetic algorithm method to solve the problem. Real life problem is solved with a milk run approach inspired by vehicle routing problems. Firstly the model was developed with mixed integer linear programming then the problem was solved with the proposed hybrid genetic algorithm. The aim reduce the total transportation cost in the network and the number of vehicles required by using an efficient vehicle routing strategy. It explains the change in the existing distribution and collection systems of a logistics service company. The response of variables such as time, weight, volume, and pallet was measured under various scenarios with cost and time savings by applying Milk-Run optimization. The deterministic model and the proposed heuristic algorithm compared the previews and outputs of the paths. Accordingly, 30% and 50% discounts were made on restrictions for six different scenarios.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"118 46","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141126411","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 Knowledge Management on Digital Innovation in Time of Covid-19 Pandemic: The Role of Digital Capability and Digital Orientation 知识管理对 Covid-19 大流行时期数字创新的影响：数字能力和数字导向的作用

WSEAS Transactions on Business and Economics Pub Date : 2024-05-17 DOI: 10.37394/23207.2024.21.104

Syarifah Hudayah, Melda Aulia Ramadhani, Sugeng Raharjo, Nita Priska Ambarita, Hidayani Hidayani, R. Yudaruddin

引用次数: 0

Effect of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance: The Mediating Role of Taxpayer Awareness 纳税人知识和税收社会化对纳税人遵从的影响：纳税人意识的中介作用

WSEAS Transactions on Business and Economics Pub Date : 2024-05-17 DOI: 10.37394/23207.2024.21.99

S. A. Sarpong, Michael Yeboah, K. Oware, Benjamin Adjei Danquah

{"title":"Effect of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance: The Mediating Role of Taxpayer Awareness","authors":"S. A. Sarpong, Michael Yeboah, K. Oware, Benjamin Adjei Danquah","doi":"10.37394/23207.2024.21.99","DOIUrl":"https://doi.org/10.37394/23207.2024.21.99","url":null,"abstract":"This study dives into the complex dynamics of taxpayer compliance, investigating the interactions between knowledge, taxation socialization, and awareness in the context of fiscal control. To recognize the critical significance of taxpayer compliance to ensure economic stability, the study emphasizes the symbiotic relationship between legal requirements, societal influences, and individual comprehension. The study plays a critical influence on social norms and the moderating role of taxpayer awareness. The study prioritizes an enhancement to compliance modalities by giving theoretical underpinning and raising significant recommendations for government, tax officers, and researchers to ensure economic growth and development. The study used a structured questionnaire through purposive sampling to choose two and eleven (211) taxpayers within the Kumasi Metropolitan. The study revealed a positive correlation between tax knowledge and compliance. This study shows that socialization on taxpayer compliance has a positive significant impact. The effect of tax knowledge and tax socialization on taxpayer awareness is crucial, resulting in improved compliance. The study recommends efforts to improve tax socialization, counseling on the relevance of paying taxes; and intensifying educational agendas to raise residents’ understanding of taxation. Finally, the findings show the proactiveness and the potential to significantly enhance tax compliance and knowledge among Ghanaian taxpayers.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"114 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141126702","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

Content Analysis of Integrated Reporting in Malaysia 马来西亚综合报告的内容分析

WSEAS Transactions on Business and Economics Pub Date : 2024-05-02 DOI: 10.37394/23207.2024.21.89

MazurinaMohd Ali, Erlane K. Ghani, Susi Handayani, Mariana Mariana, H. T. Hardini

{"title":"Content Analysis of Integrated Reporting in Malaysia","authors":"MazurinaMohd Ali, Erlane K. Ghani, Susi Handayani, Mariana Mariana, H. T. Hardini","doi":"10.37394/23207.2024.21.89","DOIUrl":"https://doi.org/10.37394/23207.2024.21.89","url":null,"abstract":"The aim of integrated reporting is to provide a holistic view of an organization’s performance and value creation. This comprehensive reporting framework contains financial, economic, environmental, social, and governance aspects. In Malaysia, the adoption of integrated reporting shows the organization’s involvement in promoting accountability and transparency in corporate reporting. By using the Malaysian top 100 publicly listed companies (PLCs), this study gauges the practices of integrated reporting disclosure, explicitly investigating the integration of the content elements recommended by the International Integrated Reporting Council (IIRC) Framework. The examination of the integrated reports of the sample of Malaysian PLCs is done via a content analysis approach. Sampling from 2018 – 2020 data, this study is beneficial to contribute to the current body of literature on integrated reporting by shedding light on the ongoing practices of PLCs in Malaysia. This study has implications not only in advancing knowledge but also increases reporting practices within business and economics environments. Additionally, it adds valuable insights to the ongoing discussions surrounding corporate transparency and accountability. Furthermore, the study will present recommendations for enhancing the content of integrated reports, ultimately strengthening the reliability and utility of the disclosed information. These recommendations can be used by regulators, standard-setting bodies, and companies to further develop and refine integrated reporting practices in Malaysia.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":" 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141129884","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

Driving Factors for Consumers Behaviour to Buy Slow Fashion 消费者购买慢时尚的驱动因素

WSEAS Transactions on Business and Economics Pub Date : 2024-04-25 DOI: 10.37394/23207.2024.21.87

Lenka Švajdová

引用次数: 0

Housing Crisis in England: A Comparative Policy Paper on the Ministry of Housing, Communities and Local Government (MHCLG) 英格兰的住房危机：关于住房、社区和地方政府部（MHCLG）的比较政策文件

WSEAS Transactions on Business and Economics Pub Date : 2024-04-25 DOI: 10.37394/23207.2024.21.88

Ayodele Adetuyi, Adesola Adebowale, Olusegun Olamide, Chikodi Martina Uche-Ugwu, David Borode

{"title":"Housing Crisis in England: A Comparative Policy Paper on the Ministry of Housing, Communities and Local Government (MHCLG)","authors":"Ayodele Adetuyi, Adesola Adebowale, Olusegun Olamide, Chikodi Martina Uche-Ugwu, David Borode","doi":"10.37394/23207.2024.21.88","DOIUrl":"https://doi.org/10.37394/23207.2024.21.88","url":null,"abstract":"The housing crisis in the UK is imperilling what Abraham Maslow described as a vital physiological necessity. This paper examines how the housing issue in the UK is complicated by the policy intricacy of The Ministry of Housing, Communities and Local Government (MHCLG) and the capability of the management and workforce to adapt to a changing political agenda, public administration and the current as well as the concomitant issues in the housing sector. It explores and focuses on core policy elements and how they impact the housing crisis. These policy factors include accountability and transparency, institution administration and style, network governance, data management and communication, strategic and policy-making systems and response to emerging agendas in public administration and governance. This study reveals the severity of the housing issue’s problems and offers important advice that will help remedy the UK’s housing quandary to accomplish this research objective, a mixed research approach was used, which helped in the presentation of findings that showed how the situation has affected the UK. Lastly, the study will assess the internal and exterior difficulties MHCLG faces in carrying out its duties and examine how it has responded to recent developments in governance.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"8 51","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140654710","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: 3

The Effect of Financial Development on Inflation Rate in Rwanda 金融发展对卢旺达通货膨胀率的影响

WSEAS Transactions on Business and Economics Pub Date : 2024-04-25 DOI: 10.37394/23207.2024.21.85

O. Ajao, O. Ifeanyi, Karekezi Jean Claude

{"title":"The Effect of Financial Development on Inflation Rate in Rwanda","authors":"O. Ajao, O. Ifeanyi, Karekezi Jean Claude","doi":"10.37394/23207.2024.21.85","DOIUrl":"https://doi.org/10.37394/23207.2024.21.85","url":null,"abstract":"A well-developed financial system plays an important role in the economic performance of a country. Thus, the role of financial development and its functions in stimulating economic performance is concrete. However, the economy of Rwanda has experienced an accelerated inflation rate in recent times. The study adopted an ex post facto design to ascertain the effect of financial development on the inflation rate in Rwanda over a period of 12 years. Time series data were collected from 2011-2022. Ordinary Least Squares (OLS) were also adopted. The findings revealed that financial liberalization, domestic credit to the private sector, monetary policy rate, market capitalization, and all share indexes jointly did not influence the inflation rate in Rwanda (Adj.R2 = 14.39%, p = 0.3524 > 0.05, F-stat = 1.3699). The study concluded that financial development did not affect the inflation rate in Rwanda during the period under review. The study recommends that the government of Rwanda should improve on financial development through improving macroeconomic factors such as liberalization of the financial sector and strengthening the channels of credit to the private sector.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"10 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140658370","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 the Pandemic Covid-19 on the Digitalization of Trade in Developing Countries 大流行病 Covid-19 对发展中国家贸易数字化的影响

WSEAS Transactions on Business and Economics Pub Date : 2024-04-25 DOI: 10.37394/23207.2024.21.86

Gerti Dajçi, Mateus Habili

{"title":"The Impact of the Pandemic Covid-19 on the Digitalization of Trade in Developing Countries","authors":"Gerti Dajçi, Mateus Habili","doi":"10.37394/23207.2024.21.86","DOIUrl":"https://doi.org/10.37394/23207.2024.21.86","url":null,"abstract":"E-commerce is a new form of commerce where the consumer buys products and services from the comfort of where he is. The Covid-19 pandemic forces consumers to buy products online due to the inability to go out. Consumers have more used E-commerce in developed countries than in developing countries; several factors cause this. In developing countries, the COVID-19 pandemic brought the digitalization of trade by encouraging the number of online purchases. In developed countries, it also brought digitization because it encouraged the purchase of products that were not considered before to be bought online or that have yet to be bought online. The purpose of the study is to highlight the role and impact that the pandemic had on the digitization of trade in developing countries and, more specifically, in Albania. The primary data of the study are from a sample of 610 respondents. Some of the study’s conclusions are the frequency of online product purchases affects the consumer’s satisfaction with online purchases, the repurchase of online products after the pandemic shows the level of satisfaction that the consumer receives from online purchases that force him to return.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":"2 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140654698","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

Critical Resilience and Sustainability Function Deployment 关键复原力和可持续性功能部署

WSEAS Transactions on Business and Economics Pub Date : 2024-04-19 DOI: 10.37394/23207.2024.21.83

Alessandro Silvestri, Mauro D’apuzzo

引用次数: 0

Multiple Time Series Modeling of Autoregressive Distributed Lags with Forward Variable Selection for Prediction 利用前向变量选择进行预测的自回归分布滞后多重时间序列建模

WSEAS Transactions on Business and Economics Pub Date : 2024-04-19 DOI: 10.37394/23207.2024.21.84

Achmad Efendi, Yusi Tyroni Mursityo, N. W. Hidajati, Nur Andajani, Zuraidah Zuraidah, S. Handoyo

{"title":"Multiple Time Series Modeling of Autoregressive Distributed Lags with Forward Variable Selection for Prediction","authors":"Achmad Efendi, Yusi Tyroni Mursityo, N. W. Hidajati, Nur Andajani, Zuraidah Zuraidah, S. Handoyo","doi":"10.37394/23207.2024.21.84","DOIUrl":"https://doi.org/10.37394/23207.2024.21.84","url":null,"abstract":"The conventional time series methods tend to explore the modeling process and statistics tests to find the best model. On the other hand, machine learning methods are concerned with finding it based on the highest performance in the testing data. This research proposes a mixture approach in the development of the ARDL (Autoregressive Distributed Lags) model to predict the Cayenne peppers price. Multiple time series data are formed into a matrix of input-output pairs with various lag numbers of 3, 5, and 7. The dataset is normalized with the Min-max and Z score transformations. The ARDL predictor variables of each lag number and dataset combinations are selected using the forward selection method with a majority vote of four criteria namely the Cp (Cp Mallow), AIC (Akaike Information Criterion), BIC (Bayesian Information Criterion), and adjusted R2 . Each ARDL model is evaluated in the testing data with performance metrics of the RMSE (Root Mean Square Error), MAE (Mean Absolute Error), and R2 . Both AIC and adjusted R2 always form the majority vote in the determining optimal predictor variable of ARDL models in all scenarios. The ARDL predictor variables in each lag number are different but they are the same in the different dataset scenarios. The price of Cayenne pepper yesterday is the predictor variable with the most contribution in all of the 9 ARDL models yielded. The ARDL lag 3 with the original dataset outperforms in the RMSE and MAE metrics while the ARDL lag 3 with the Z score dataset outperforms in the R2 metric.","PeriodicalId":39427,"journal":{"name":"WSEAS Transactions on Business and Economics","volume":" 29","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140684043","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