{"title":"The Influence of Factors on the Demand for Performance Auditing in the Public Sector","authors":"Dang Anh Tuan, Nguyen Ngoc Khanh Dung","doi":"10.28991/esj-2024-08-01-07","DOIUrl":"https://doi.org/10.28991/esj-2024-08-01-07","url":null,"abstract":"Performance audits (PA) are becoming essential in supreme audit institutions (SAIs). This study aims to explain why developing countries need to expand the function of PA and to explore and measure the impact of each factor on the need to develop PA in Vietnam. The research combines qualitative (group discussion) and quantitative methods by surveying 157 state auditors of the State Audit of Vietnam (SAV). Data is processed through SmartPLS 4.0.8.5 to verify the measurement and linear structure models. The results of the statistical analysis also show that all three factors have an impact on the development of PA, including (i) the degree of public governance reform, (ii) the accountability of SAV, and (iii) occupational influence. Besides, the model test results show that, from the perspective of SAV, the need to improve performance is higher than accountability. Public governance reform factors, external support, and SAI accountability contribute to enhancing the value of PA. The findings of this study complement the audit theory on three fronts: (i) PA will become more important when pursuing the goal of increasing accountability rather than improving performance; (ii) PA continues to evolve to adapt to social changes; and (iii) additional empirical evidence demonstrating that countries with low levels of transparency and accountability and inconsistent legal systems have higher audit “demand” but low supply of PA. This study proposes a PA development model to: (i) forecast the ability and level of the development audit of each SAI; and (ii) contribute to enhancing the value of PA using the PA topic selection tool. In addition, the developed scale is tested to ensure its reliability and validity. So this scale can be used to survey the needs, feasibility, and expected value that each audit subject brings before and after implementation. Doi: 10.28991/ESJ-2024-08-01-07 Full Text: PDF","PeriodicalId":502658,"journal":{"name":"Emerging Science Journal","volume":"744 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140465658","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}
{"title":"Topic Modeling: A Consistent Framework for Comparative Studies","authors":"Ana Amaro, Fernando Bacao","doi":"10.28991/esj-2024-08-01-09","DOIUrl":"https://doi.org/10.28991/esj-2024-08-01-09","url":null,"abstract":"In recent years, the field of Topic Modeling (TM) has grown in importance due to the increasing availability of digital text data. TM is an unsupervised learning technique that helps uncover latent semantic structures in large sets of documents, making it a valuable tool for finding relevant patterns. However, evaluating the performance of TM algorithms can be challenging as different metrics and datasets are often used, leading to inconsistent results. In addition, many current surveys of TM algorithms focus on a limited number of models and exclude state-of-the-art approaches. This paper has the objective of addressing these issues by presenting a comprehensive comparative study of five TM algorithms across three different benchmark datasets using five different metrics. We offer an updated survey of the latest TM approaches and evaluation metrics, providing a consistent framework for comparing different algorithms while introducing state-of-the art approaches that have been disregarded in the literature. The experiments, which primarily use Context Vectors (CV) Topic Coherence as an evaluation metric, show that Top2Vec is the best-performing model across all datasets, disrupting the tendency for Latent Dirichlet Allocation to be the best performer. Doi: 10.28991/ESJ-2024-08-01-09 Full Text: PDF","PeriodicalId":502658,"journal":{"name":"Emerging Science Journal","volume":"650 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140469500","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}
R. Abumalloh, Mahmud Alrahhal, Nahla El-Haggar, Albandari Alsumayt, Zeyad M. Alfawaer, Sumayh S. Aljameel
{"title":"Exploring Individuals’ Experiences with Security Attacks: A Text Mining and Qualitative Study","authors":"R. Abumalloh, Mahmud Alrahhal, Nahla El-Haggar, Albandari Alsumayt, Zeyad M. Alfawaer, Sumayh S. Aljameel","doi":"10.28991/esj-2024-08-01-010","DOIUrl":"https://doi.org/10.28991/esj-2024-08-01-010","url":null,"abstract":"Cyber-attacks have become increasingly prevalent with the widespread integration of technology into various aspects of our lives. The surge in social media platform usage has prompted users to share their firsthand experiences with cyber-attacks. Despite this, previous literature has not extensively investigated individuals' experiences with these attacks. This study aims to comprehensively explore and analyze the content shared by cyber-attack victims in Saudi Arabia, encompassing text, video, and audio formats. The primary objective is to investigate the factors influencing victims' perceptions of the security risks associated with these attacks. Following data collection, preparation, and cleaning, Latent Dirichlet Allocation (LDA) is employed for topic modeling, shedding light on potential factors impacting victims. Sentiment analysis is then utilized to examine the nuanced negative and positive perceptions of individuals. NVivo is deployed for data inspection, facilitating the presentation of insightful inferences. Hierarchical clustering is implemented to explore distinct clusters within the textual dataset. The study's results underscore the critical importance of spreading awareness among individuals regarding the various tactics employed by cyber attackers. Doi: 10.28991/ESJ-2024-08-01-010 Full Text: PDF","PeriodicalId":502658,"journal":{"name":"Emerging Science Journal","volume":"1157 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140467059","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}
Angélica Santis, Oscar Arbeláez, Luz Angelica Cardenas, Jaritza Castellanos, P. Velásquez
{"title":"Optimizing Cr(VI) Reduction in Plastic Chromium Plating Wastewater: Particle Size, Irradiation, Titanium Dose","authors":"Angélica Santis, Oscar Arbeláez, Luz Angelica Cardenas, Jaritza Castellanos, P. Velásquez","doi":"10.28991/esj-2024-08-01-02","DOIUrl":"https://doi.org/10.28991/esj-2024-08-01-02","url":null,"abstract":"The preservation of the aquatic environment and water systems has been a fundamental objective that has led great scientists and researchers to seek new alternatives or techniques that allow the decontamination of water sources. The plastic chromium plating industries have been identified as important sources of contamination since their residues are characterized by having considerable amounts of hexavalent chromium Cr (VI), which alters the stability of water resources and can affect effluents on the surface and the subsoil. Given this problem, the need to improve the usual methods and techniques for wastewater treatment with more effective solutions, such as photocatalysis, which presents significant advantages over the inefficiency of traditional methods, is recognized. However, given the limited availability of research in the country that addresses the removal of hexavalent chromium from the wastewater of these industries, this work focuses on optimizing the process by varying conditions of variables such as particle size, catalyst dose, and irradiation time. The optimization of the photocatalysis process was evaluated using the Box-Behnken experimental design. The results show that contaminant removal occurred when the particle size was 0.177 mm. This particle size showed the highest photocatalytic activity, with 100% removal at 45 minutes. These findings represent a significant step towards solving the problem of contamination in this business sector by this pollutant and contribute to preserving our water resources. Doi: 10.28991/ESJ-2024-08-01-02 Full Text: PDF","PeriodicalId":502658,"journal":{"name":"Emerging Science Journal","volume":"607 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140466126","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}
Thuy Thi Cam Nguyen, Anh Thi Hong Le, Cong Van Nguyen
{"title":"The Impact of Liquidity and Corporate Efficiency on Profitability","authors":"Thuy Thi Cam Nguyen, Anh Thi Hong Le, Cong Van Nguyen","doi":"10.28991/esj-2024-08-01-013","DOIUrl":"https://doi.org/10.28991/esj-2024-08-01-013","url":null,"abstract":"This study aims to investigate and determine the trend and extent of the impact of a company's liquidity and efficiency on profitability. Research data is collected on the audited financial statements of Vietnam's top 100 listed companies. Regression models (pooled OLS, FEM, and REM) and necessary tests are used to select the appropriate analysis model. Model defects are overcome by GLS regression. The research results confirm the strong, positive impact of liquidity, company efficiency, and company growth rate on profitability. In addition, the research results also demonstrate a significant negative impact between financial leverage and profitability. This article is the first study to simultaneously address the effects of liquidity and corporate efficiency on profitability. Furthermore, it is the first empirical study applying GLS regression to analyze the impact of liquidity and corporate efficiency on the top 100 listed companies in the Vietnamese market. This market provides an ideal analytical framework because of its heterogeneity in terms of its history of origin and development and its political, cultural, social, and governance characteristics. To make the research results more general, future studies can expand the scope of the survey to all companies listed on the stock market. Doi: 10.28991/ESJ-2024-08-01-013 Full Text: PDF","PeriodicalId":502658,"journal":{"name":"Emerging Science Journal","volume":"30 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140463776","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}
Irene Gkoni, Maria Rigou, Georgios Thanasas, Stefanos Balaskas
{"title":"Digital Transformation of EU Customs: eCommerce VAT Legislation and a Proposed Customs Clearance Application","authors":"Irene Gkoni, Maria Rigou, Georgios Thanasas, Stefanos Balaskas","doi":"10.28991/esj-2024-08-01-024","DOIUrl":"https://doi.org/10.28991/esj-2024-08-01-024","url":null,"abstract":"In the digital world, borders between countries are fading, and many people keep making more and more online purchases, often from offshore vendors. Cross-border e-commerce is a game-changer for international trade but poses serious challenges for traditional customs procedures. As the number of parcels continues to grow rapidly, customs authorities around the world strive to balance between effective revenue collection, trade facilitation, and proper safety controls. At the EU level, significant revenue losses and competition distortion have led to changes in VAT rules with a key policy objective to fight tax fraud in e-commerce and reduce the administrative burden of VAT collection. The VAT e-commerce package that came into force on July 1, 2021, includes measures on imports of low-value goods from third countries. The adopted solution imposes liability on digital platforms that play a crucial role in the rise of B2C internet sales. This article provides an overview of e-commerce global trends and challenges, international organizations’ initiatives, emerging technology pilots, as well as best practices. It also offers a critical description of the new EU VAT provisions that have a severe effect on customs. Moreover, it describes the design, functional, and interoperability specifications of a proposed web-based application that enables buyers to lodge customs declarations themselves, aiming for improved transparency on import-related charges and more effective e-government at a more general level through the digital transformation of customs clearance. Doi: 10.28991/ESJ-2024-08-01-024 Full Text: PDF","PeriodicalId":502658,"journal":{"name":"Emerging Science Journal","volume":"274 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140468920","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}
K. Jaroensutasinee, M. Jaroensutasinee, Songprat Detrattanawichai, Elena Sparrow
{"title":"Factors Affecting Population Density and Mound Distribution of Mud Lobsters, Thalassina spp.","authors":"K. Jaroensutasinee, M. Jaroensutasinee, Songprat Detrattanawichai, Elena Sparrow","doi":"10.28991/esj-2024-08-01-012","DOIUrl":"https://doi.org/10.28991/esj-2024-08-01-012","url":null,"abstract":"This study is the first to investigate factors affecting population density and mound distribution of mud lobsters, Thalassina spp., in Southern Thailand. Mud lobsters are essential for nutrient cycling and maintaining mangrove ecosystems through their bioturbation activities. This study was conducted by establishing three transect lines in a 5×350 m2area beginning 100 m from the edge of the river towards inland and composed of six subplots with 50-m intervals (i.e., 100, 150, 200, 250, 300, and 350-m subplots). Numbers of mounds were recorded, and mound height and diameter basal area in each subplot were measured. Soil samples were collected, and moisture, grain size distribution, and pH were measured. The results showed that soil grain size was mostly less than 250 μm with an average soil pH of 4.48. The mound density and mound height increased with increased distance from the river (i.e., 267 mounds per hectare at 100 m increased to 1,734 mounds per hectare at 350 m from the river edge) and with decreased soil moisture (72.6% to 65.9%). This indicated that the mud lobsters preferred to build more and higher mounds farther away from the river edge, where they were less affected by the tide and the soil was drier. Findings also indicated that mud lobsters used resource partitioning to reduce intraspecific competition. This study is the first to show that mounds associated with prop roots had greater heights than mounds without prop roots nearby. Doi: 10.28991/ESJ-2024-08-01-012 Full Text: PDF","PeriodicalId":502658,"journal":{"name":"Emerging Science Journal","volume":"385 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140466056","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}
Wydyanto Wydyanto, Norshita Mat Nayan, R. Sulaiman, Deshinta Arova Dewi, Tri Basuki Kurniawan
{"title":"A Hybrid Approach to Detect and Identify Text in Picture","authors":"Wydyanto Wydyanto, Norshita Mat Nayan, R. Sulaiman, Deshinta Arova Dewi, Tri Basuki Kurniawan","doi":"10.28991/esj-2024-08-01-016","DOIUrl":"https://doi.org/10.28991/esj-2024-08-01-016","url":null,"abstract":"In order to create computer systems that can automatically read text from images or pictures, researchers focus on detecting and recognizing text in images. This issue is particularly difficult because images often have complicated backgrounds and a wide range of properties, including color, size, shape, orientation, and texture. Our proposed approach is based on morphology, which consists of a dilation and erosion process to extract text and recognize black-and-white text areas that contain document text or images. This suggested approach has been investigated for its ability to automatically identify text aligned with text pictures, such as store names, street names, banners, and posters. The design, application, and outcomes of the device's experiments are covered in this manuscript using Optical Character Recognition (OCR) Tesseract standards and the optimized OCR Tesseract. Our result shows that the optimized OCR Tesseract performs much better compared to the standard. Image preprocessing and text processing modules comprise this device's two modules. With an Arduino Uno and drawbot/flutter for text printing, this device was created using the Raspberry Pi and a 1.2GHz processor. Doi: 10.28991/ESJ-2024-08-01-016 Full Text: PDF","PeriodicalId":502658,"journal":{"name":"Emerging Science Journal","volume":"183 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140468940","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}
Thira Chavarnakul, Yu-Chun Lin, Asif Khan, Shih-Chih Chen
{"title":"Exploring the Determinants and Consequences of Task-Technology Fit: A Meta-Analytic Structural Equation Modeling Perspective","authors":"Thira Chavarnakul, Yu-Chun Lin, Asif Khan, Shih-Chih Chen","doi":"10.28991/esj-2024-08-01-06","DOIUrl":"https://doi.org/10.28991/esj-2024-08-01-06","url":null,"abstract":"Objectives: Task-Technology Fit (TTF) is mainly used to determine the users’ performance based on the tasks and technological attributes. This study integrated and evaluated TTF with the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). This paper aims to compile and analyze the literature on task-technology fit (TTF) since 2000. Method: Through the meta-analytic structural equation modeling (MASEM) approach, understand the application of TTF in the last 20 years and explore future research directions. In addition, this paper employs subgroup analysis and sample sub-grouping to better understand the differences between these studies. The samples were divided into two categories: identity groups (employee, individual, and student) and voluntary groups (voluntary and non-voluntary). Findings: The relationship between the variables belonging to the original TTF model (including TASK, TEC, TTF, PI, and UT) was found to be relatively stable. After combining the variables of UTAUT2 (including PEOU, BI, and PE) and IC, all paths were also found to have a medium or high effect. The TTF-BI path was significant in the identity-based subgroup analysis, and the IC-TTF path was significant in the voluntary-based subgroup analysis. Novelty:Given that the traditional TTF literature is too subjective, this paper adopts MASEM as applied in management research. There are few similar studies so far. Therefore, this paper not only analyzes TTF objectively through MASEM but also provides some directions and suggestions for expanding the TTF model and hopes to give a stronger explanation for future research. Doi: 10.28991/ESJ-2024-08-01-06 Full Text: PDF","PeriodicalId":502658,"journal":{"name":"Emerging Science Journal","volume":"382 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140466058","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}
{"title":"Coronavirus Disease Incidence Resonance with Coastline Dynamics: An Evaluation on Global Resurgence of the Pandemic","authors":"H. Magd, H. Karyamsetty, Khalfan Al-Asmi","doi":"10.28991/esj-2023-07-05-024","DOIUrl":"https://doi.org/10.28991/esj-2023-07-05-024","url":null,"abstract":"Introduction: Many studies were done earlier to understand the role of climatic, environmental, and sociodemographic factors in the transmission, spread, and viability of SARS-CoV-2. Objectives: While there are principal climatic factors that influence the transmission and spread, specific factors such as latitude and water body mass are not critically examined. Therefore, this study aims to investigate the role of latitude and heat flux from water body mass in coastal environs on the resurgence and incidence of COVID. Methodology: A study was conducted examining the cases reported per million population, latitude degrees, and coastline length in two criteria groups (n = 120 and 10) spanning five geographic continental regions. The collected data were statistically analyzed to validate the three prepositions of the study. Findings: The cases reported per million population were least in countries lying below 25˚-degree latitude, and countries in this range have the mean highest coastline length. Our analysis in the n = 120 group reveals a moderate relationship among rises in cases with latitude degrees (r = 0.425, p < 0.01, n =120) but is associated negatively with coastline length. From the top countries having the longest coastline length, the association among the variables reveals a weak relationship exists between cases and latitude (r = 0.356, p = 0.312, n = 10), while no correlation is observed with coastline length. Novelty:A rise in the incidence rate and the global resurgence of cases can be explained by previous researchers considering climatic variables and socio-demographic factors. However, other parameters, such as the latent heat of evaporation from water body mass in coastal zones in different latitudinal countries, on the incidence and resurgence patterns are examined in this study. Observations indicate that the disease incidence trend is not similar across all countries and that no single factor fully influences the rise in cases. Doi: 10.28991/ESJ-2023-07-05-024 Full Text: PDF","PeriodicalId":502658,"journal":{"name":"Emerging Science Journal","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139329040","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}