Governance of artificial intelligence applications in a business audit via a fusion fuzzy multiple rule‑based decision‑making model

A broad range of companies around the world has welcomed artificial intelligence(AI)technology in daily practices because it provides decision-makers with comprehensive and intuitive messages about their operations and assists them in formulating appropriate strategies without any hysteresis.This research identifies the essential components of AI applications under an internal audit framework and provides an appropriate direction of strategies,which relate to setting up a priority on alternatives with multiple dimensions/criteria involvement that need to further consider the interconnected and intertwined relationships among them so as to reach a suitable judgment.To obtain this goal and inspired by a model ensemble,we introduce an innovative fuzzy multiple rule-based decision making framework that integrates soft computing,fuzzy set theory,and a multi-attribute decision making algorithm.The results display that the order of priority in improvement—(A)AI application strategy,(B)AI governance,(D)the human factor,and(C)data infrastructure and data quality—is based on the magnitude of their impact.This dynamically enhances the implementation of an AI-driven internal audit framework as well as responds to the strong rise of the big data environment.Highlights Artificial intelligence(AI)promotes the sustainability development of audit tasks.A fuzzy MRDM model extracts key factors from large amounts of data.Fuzzy decision-making trial and evaluation laboratory analysis accounts for dependence and feedback among factors.An effective framework of AI-driven business audit is proposed in which“AI cognition of senior executives”is the most important criterion.

Predicting Fintech Innovation Adoption:the Mediator Role of Social Norms and Attitudes

Digital innovation is challenging the traditional way of offering financial services to companies;the so-called Fintech phenomenon refers to startups that use the latest technologies to offer innovative financial services.Within the framework of the Theory of Planned Behavior(TPB)and the Theory of Reasoned Action(TRA),the primary purpose of this paper is to develop a causal-predictive analysis of the relationship between Subjective Norms,Attitudes,and Perceived Behavioral Control with the Intention to Use and Behavioral Use of the Fintech services by companies.Partial Least Squares Structural Equation Modeling methodology was used with data collected from a survey of 300 companies.Our findings support the TRA and TPB models and confirm their robustness in predicting companies’intention and use of Fintech services.Financial technology innovators must understand the processes involved in users’adoption to design sound strategies that increase the viability of their services.Studying the antecedents of behavioral intention to adopt Fintech services can greatly help understand the pace of adoption,allowing these players to attract and retain customers better.This study contributes to the literature by formulating and validating TPB to predict Fintech adoption,and its findings provide useful information for banks and Fintech companies and lead to an improvement in organizational performance management in formulating marketing strategies.

Impact of sustainability on financial distress in the air transport industry:the moderating effect of Asia–Pacific

The tremendous impact of the coronavirus pandemic on the global aviation industry has led to many cases of airline financial distress and bankruptcy.The Asia–Pacific region(APAC)contains more than half of the world’s population,and its airlines had the highest profit margin of any region.In this study,we investigate whether corporate sustainability practice can reduce the financial distress risk of air carriers,and,if so,what would the effect be in APAC?We first examine the relationship between environmental,social,and governance disclosure and the likelihood of financial distress of airlines as measured by the Altman Z″-score.Second,we analyze the moderating role of being an APAC airline in this relationship.The findings support the claim that implementing environmental actions may increase financial distress risk,and by improving social and governance activities,airlines can mitigate the risk of financial distress.The negative influence of the environmental pillar and the positive influence of the social pillar can be smaller for APAC airlines.Our study provides empirical evidence of the influence of environmental,social,and governance(ESG)on the likelihood of financial distress in the airline industry.Moreover,we analyze the moderating role of being an APAC airline in the relationship between sustainability and financial distress.This study has significant implications for executives,managers,and policymakers in the aviation industry on ESG strategy decisions and the general issue of sustainability.

Management of Biohazards and Pandemics: COVID-19 and Its Implications in the Construction Sector

This paper investigates the impact of biohazards and pandemics on construction workers’ health and well-being. A proper selection of control methods for biohazards and pandemics like COVID-19 pandemic will result in improved public health conditions. Occupational risks in the construction industry are also examined, with a focus on biohazards and pandemics, their containment, and the implications for health and safety. A safer work environment in the construction industry is encouraged. In this study, some statistical methods were used to analyse the data obtained from sampled questionnaire. According to the findings, fewer people in poor developing countries get routine check-ups compared to developed countries. The construction industries studied have little or no insurance plans for staff. It also demonstrates that personal protective equipment (PPE) such as nasal masks, helmets, hand gloves, and work aprons can assist in the control of biohazards in the construction sector, such as asthma, cancer, and asbestosis. There should be safety awareness programmes, conferences, and seminars, as well as first-aid kits and HSE and qualified health workers on all building sites. In addition, the government should examine the site for the usage of PPEs and verify that records of family/personal medical history are maintained.

Design of Multifunctional Milk Powder Spoon Based on Environment-friendly and Developmental Concept

Recycling of junks is positive for the environmental protection.Along with the proposal of three-child policy,purchase volume of milk powder surely will experience a drastic growth,and the milk powder spoon as an affiliated product will win the attention of parents.Against the background of consumption upgrading,consumers have had higher requirements on the humanization and safety design of products.Most of milk powder spoons on the market are plastic,and the disposal of waste milk powder spoon has gradually become a burden for the environment.Based on the environment-friendly and developmental concept,and also the characteristics of infant development,this paper proposed the“in-one”design,applied color and tactile designs into the milk powder design,chose food grade silicone to make the milk powder spoon not only a spoon but also a baby teether toy,so as to expand the service life and functions of the product,meet the requirements of saving energy,protecting environment and developing circular economy,which also to some extent reduces the burden on environment brought by plastics,improves the efficiency of junk recycling,and meet the individualized needs of consumers.

Medium-term surgical outcomes and health-related quality of life after laparoscopic vs open colorectal cancer resection: SF-36 health survey questionnaire

BACKGROUND Previous studies that compared the postoperative health-related quality of life(HRQoL)outcomes after receiving laparoscopic resection(LR)or open resection(OR)in patients with colorectal cancer(CRC)have different conclusions.AIM To explore the medium-term effect of postoperative HRQoL in such patients.METHODS This study randomized 567 patients undergoing non-metastatic CRC surgery managed by one surgeon to the LR or OR groups.HRQoL was assessed during the preoperative period and 3,6,and 12 mo postoperative using a modified version of the 36-Item Short Form(SF-36)Health Survey questionnaire,emphasizing eight specific items.RESULTS This cohort randomly assigned 541 patients to receive LR(n=296)or OR(n=245)surgical procedures.More episodes of postoperative urinary tract infection(P<0.001),wound infection(P<0.001),and pneumonia(P=0.048)were encountered in the OR group.The results demonstrated that the LR group subjectively gained mildly better general health(P=0.045),moderately better physical activity(P=0.006),and significantly better social function recovery(P=0.0001)3 mo postoperatively.Only the aspect of social function recovery was claimed at 6 mo,with a significant advantage in the LR group(P=0.001).No clinical difference was found in HRQoL during the 12 mo.CONCLUSION Our results demonstrated that LR resulted in better outcomes,including intra-operative blood loss,surgery-related complications,course of recovery,and especially some health domains of HRQoL at least within 6 mo postoperatively.Patients should undergo LR if there is no contraindication.

Digital Marketing and B2B Cross-Border E-Commerce: A Case Study of Alibaba International Station in China

The rapid development of the“Internet+”has ushered in a new era of global digital technology innovation.Concurrent with the deepening trends of economic globalization and integration,international trade is progressively undergoing extensive digitization,with cross-border e-commerce emerging as a significant manifestation of this transformation.Within this landscape,the cross-border e-commerce B2B platform is anticipated to become a pivotal driver for China’s cross-border trade growth,representing a strategic opportunity for trade transformation.This paper provides a comprehensive examination of the concepts,characteristics,and development status of cross-border e-commerce and B2B platforms,considering both global and Chinese perspectives.Focusing on a prominent case study,Alibaba International Station,a B2B cross-border e-commerce platform,the paper delves into its business model and core competencies,offering a thorough analysis of its role in the intricacies of international e-commerce and its contribution to the field.Drawing on insights gained,the paper concludes by presenting targeted recommendations from both the platform and government perspectives.These suggestions are informed by a nuanced understanding of the development opportunities and challenges facing China’s cross-border e-commerce B2B platforms.

The Effect of Strategic Orientation on Organizational Performance: The Mediating Role of Innovation

Survival in today’s dynamic environment requires organizations to have superior performance compared to competitors. In order to achieve this superior performance, this study aimed to examine the effect of both strategic orientation and innovation on organizational performance. It also examined whether innovation acted as a mediator between strategic orientation and organizational performance. Data were gathered from the three telecommunication companies that exist in Jordan. The data were then analysed using Structural Equation Modelling (SEM) and the results revealed that strategic orientation had a significant effect on innovation but not on organizational performance. It was also found that innovation significantly affected organizational performance. Finally, the results indicated that innovation mediated the path between strategic orientation and organizational performance, but only partially.

Performance Evaluation of Food and Beverage Listed Companies in Vietnam

During the last decade,the food and beverage industry has been one of the most significant and prioritized industries that contributed to the economic growth in Vietnam.Therefore,how to enhance the performance of food and beverage firms has become a critical factor for Vietnam’s economic development.This research aims to use the data envelopment analysis(DEA)and the Malmquist productivity index(MPI)to assess changes in operational performance and productivity of listed lead food and beverage firms in Vietnam during the period between 2015 and 2020.The obtained results reveal that Vietnamese food and beverage firms were generally inefficient between 2015 and 2020 because the number of relatively inefficient companies was higher than the relatively efficient ones in each year between 2015 and 2020.The MPI findings indicate the growth in productivity during the study period as a result of technological progress.By integrating the findings of the relative efficiency and productivity change,this study creates five decision-making matrixes for five periods,respectively,from 2015 to 2020 to position the food and beverage firms in each sector.The analytical results provide instructions to senior managers on developing strategy for increasing efficiency of food and beverage listed companies in Vietnam.

Modeling and Verification of a Sentiment Analysis System Using Aspect-Oriented Petri Nets

An increasing number of social media and networking platforms have been widely used. People usually post the online comments to share their own opinions on the networking platforms with social media. Business companies are increasingly seeking effective ways to mine what people think and feel regarding their products and services. How to correctly understand the online customers’ reviews becomes an important issue. This study aims to propose a method with the aspect-oriented Petri nets(AOPN) to improve the examination correctness without changing any process and program. We collect those comments from the online reviews with Scrapy tools, perform sentiment analysis using SnowNLP, and examine the analysis results to improve the correctness. In this paper, we apply our method for a case of the online movie comments. The experimental results have shown that AOPN is helpful for the sentiment analysis and verifying its correctness.

The Effect of Intellectual Capital on Organizational Performance: The Mediating Role of Knowledge Sharing

Understanding the various effects that exist among intellectual capital, knowledge sharing, and organizational performance is the main purpose of this study. Data were gathered from 356 employees working in manufacturing companies in Jordan. In order to test the hypotheses of this study, the approach suggested by [1] was undertaken. The results of the analysis revealed that intellectual capital had a positive effect on organizational performance and knowledge sharing. The results also showed that knowledge sharing had a positive effect on organizational performance. Finally, it was found that knowledge sharing had a positive mediating effect on the relationship between intellectual capital and organizational performance. The findings of this study thus provide many benefits for researchers and practitioners despite the presence of some limitations.

A Study of the Strategy and Operation of Japanese Agriculture Cloud Computing

Amid declining Japanese agriculture solutions, agriculture cloud attracts much attention and expectations. However, the strategy and the operation of the agriculture cloud have not been investigated adequately. Therefore, the purpose of this study is to examine the strategy and the operation in the agriculture cloud. In this study, we performed a case study regarding agriculture cloud. Based on our consideration, the strategy and the operation of the agriculture cloud are a reinforcement of conventional competitive advantages.

Challenges of Internal and External Variables of Consumer Behaviour towards Mobile Commerce

The Mobile Commerce (m-commerce) becomes very powerful tool in the competitive business markets. Companies started to use this technology to attract their customers and catch their attention. Usage of Mobile commerce applications spreaded around different countries and became very popular. Different communication protocols and security techniques are designed for business use of m-commerce. Mobile Commerce, likewise the e-commerce brought significant difference in the market. People start to use this technology by feeling the freedom of having transactions at anywhere and anytime. However, consumers face lot of difficulties while using this technology which is consumer-based or service provider based. This research exposes the impact of determinants that influences mobile commerce application users’ attitudes by classifying and investigating the internal and external variables in a case study of Cyprus Research Centre.

<i>On Farm</i>Conservation of Crop Genetic Resource: Declining <i>De Facto</i>Diversity and Optimal Funding Strategy

Crop genetic resources (CGRs) are crucial natural resource which ensure food or livelihood security of billions of people today as well as ensure future agricultural innovations. However, the CGR diversity remaining in in situ, particularly in subsistence farming is becoming extinct due to change in economic and technological development over time. An optimal funding strategy is required for conservation of these CGRs. In this paper, I have discussed an economic perspective on why and how the De Facto crop genetic resources (CGRs) diversity declines with changing economic and environmental context. The model maximizes the net revenue from the farmers land allocation strategy to different CGRs under economic and technical constraints with linear demand and cost functions. Furthermore, the model suggests how to minimize the cost of on farm conservation of these crop genetic resources in situ (or ex situ) without forfeiting farmer’s well-being in a changing perspective of economics and technology. The theoretical model developed in this study is employed to demonstrate the applicability for on farm conservation of rice genetic diversity in Nepal. The study suggests an optimal fund allocation strategy that minimizes the cost of conservation by (i) identifying particular CGRs (rice landraces) that are prone to extinct from the community and (ii) categorizing the farmers in the community having minimum cost of conservation for those particular landraces. As the model maximizes the farmers’ revenues, it could ensure better livelihood of individuals in the community while minimizing the cost of in situ conservation of biodiversity on farm.

Exploring the Relationship between Corporate Social Responsibility, Employee Engagement, and Organizational Performance: The Case of Jordanian Mobile Telecommunication Companies

The aim of this research is to explore the relationship between corporate social responsibility, employee engagement, and organizational performance in Jordanian mobile telecommunication companies. A total of 350 questionnaires containing 37 items were used to collect information from the respondents. Multiple and simple regression analyses were conducted to test the research hypotheses. Results of the current study revealed that corporate social responsibility (both internal and external) and employee engagement (vigor, absorption, and dedication) have a significant positive relationship with organizational performance. Also, the results revealed that there is a significant positive relationship between corporate social responsibility (internal CSR and external CSR) and employee engagement. The Baron and Kenny mediation model and Sobel test were used to test whether employee engagement mediated the relationship between corporate social responsibility and organizational performance. The results showed that employee engagement fully mediated the relationship in a significant way. The results of the current study have many managerial implications for mobile telecommunication companies. In order to enhance organizational performance, decision makers must work on creating and maintaining an efficient corporate social responsibility agenda, which would increase employees’ engagement in their work which will lead to improved performance outcomes.

Merits and Demerits of AI in HR

This paper details the origins of Human Resources(HR),describes its applied field of Human Resource Management(HRM)and its latest reincarnation Human Capital Management(HRM).The paper then focuses on how field of Artificial Intelligence(AI)has influenced the field of HRM and finally bring to light the benefits and limitations of AI in HRM.

Hydrogen Smart-Grids: Smart Metering of Electricity from Hydrogen Fuel Cells

In the last decade, increasing applications of information technology (IT) within power industry has become a significant reality. As distributed power networks are gaining importance and renewables are getting a bigger ratio within energy production, Smart Grid applications have become essential, especially due to the intermittent nature of renewable energy resources. Smart Grid is a sustainable energy system that measures, checks, and controls the generation, transmission, and consumption of electrical energy in grids on all voltage levels. Smart Grid experts are driving forward the development of effective communication and information technologies for the build-up of intelligent power supply networks. Examples of these are control systems for the realization of virtual power plants, intelligent consumer data acquisition systems, and smart distribution management systems. Fuel cell-based hydrogen electricity, in comparison to other renewable energy sources, is more stable and predictable. Yet hydrogen power and smart-grids have many application points, mainly as means of energy storage. This study claims that hydrogen energy and smart-grids could also engage through an appliance of IT managed metering of hydrogen power production. Smart metering and management of hydrogen fuel cells would enable advanced planning of short-to-mid-term power productions and thus foster use of hydrogen power within distributed networks, as local community or industrial applications.

Potential and role of artificial intelligence in current medical healthcare

Artificial intelligence(AI)is defined as the digital computer or computer-controlled robot's ability to mimic intelligent conduct and crucial thinking commonly associated with intelligent beings.The application of AI technology and machine learning in medicine have allowed medical practitioners to provide patients with better quality of services;and current advancements have led to a dramatic change in the healthcare system.However,many efficient applications are still in their initial stages,which need further evaluations to improve and develop these applications.Clinicians must recognize and acclimate themselves with the developments in AI technology to improve their delivery of healthcare services;but for this to be possible,a significant revision of medical education is needed to provide future leaders with the required competencies.This article reviews the potential and limitations of AI in healthcare,as well as the current medical application trends including healthcare administration,clinical decision assistance,patient health monitoring,healthcare resource allocation,medical research,and public health policy development.Also,future possibilities for further clinical and scientific practice were also summarized.

Does financial development moderate the link between technological innovation and environmental indicators?An advanced panel analysis

This study analyzes the role of financial development(FD)on the impact of technologi-cal innovation(TI)on six environmental quality indicators for the 25 economies that are part of the Organization for Economic Cooperation and Development for the period from 2000 to 2019.We use a two-step dynamic generalized method of moments approach to understand this relationship.The results show that FD augments the posi-tive effects of TI on four of the six environmental indicators,namely ecological foot-print,adjusted net savings,pressure on nature,and environmental performance.However,no significant effects on environmental sustainability and environmental vulnerability indices were found.When considering all of the environmental quality indicators,TI appears to enhance environmental quality.We find evidence to support the existence of the environmental Kuznets curve in the context of each environmen-tal indicator and economic growth.Moreover,FD and energy consumption appear to accelerate environmental degradation.Based on these results,FD should be viewed as an important parameter in designing policies for innovation to achieve the goal of net-zero carbon emissions.Highlights.Technological innovation and environmental quality nexus is studied.The moderating role of financial development is analyzed.Six different environmental quality indicators are used for OECD countries.Financial development intensifies the environmental benefits of innovation.•The EKC hypothesis is confirmed for all six environmental indicators.