درخت حوزه‌های تخصصی

The eXtensible Business Reporting Language (XBRL) functions as an independent, open platform that facilitates efficient information transmission over the Internet, improving business information utilization. Despite its widespread adoption and numerous benefits, unresolved assurance issues undermine its effectiveness, revealing a significant research gap. This study explores the complex landscape of XBRL data assurance challenges within the Malaysian Business Reporting System (MBRS). Utilizing a qualitative case study methodology, the research highlights key challenges in XBRL data assurance and presents strategic, innovative solutions. Through semi-structured interviews and document analysis, insights from diverse stakeholders are captured, revealing the development of artificial intelligence-enhanced audit software aimed at improving the quality of XBRL filings in Malaysia. Despite its potential, awareness of this advanced software among preparers remains disappointingly low. This research serves as a valuable resource for practitioners and researchers, offering an in-depth analysis of XBRL data assurance challenges and pioneering solutions, thereby making a significant contribution to this critical field.

Purpose: This research aims to identify the factors affecting social network marketing based on gaining a competitive advantage and designing a model related to the communication between them.Method: This research is applied in its purpose, and conducted using a mixed approach (qualitative and quantitative). In the qualitative phase, first by reviewing the literature in the field of social network marketing and using the meta-combination method, the factors affecting it were identified and divided into three categories. subsequently, the relationships between these factors were determined and analytically analyzed using the interpretative structural modeling approach. In the modeling section, a questionnaire was distributed among experts selected through snowball sampling.Findings: The results of this research led to the classification of factors affecting social network marketing based on gaining competitive advantage and designing a model of these factors. In this model, the categories of organizational and structural resources (responsiveness to customers, service quality), marketing (attracting more customers, efficiency), and competitive advantage based on social media (branding, profitability), indicate the factors and the way of communication and interaction of these factors.Conclusion: Finally, the interpretation of the model, analysis of its levels, and the relationships among dimensions were discussed and solutions were provided in this regard.

The advancement of artificial intelligence (AI) and its growing societal importance are reshaping decision-making processes and policy analysis roles. This study examines the readiness of manufacturing companies in Malaysia to embrace AI technology, considering its potential to enhance decision-making, productivity, quality control, job automation, and data analysis. Focusing on the Technology, Organization, and Environment (T-O-E) readiness framework, the research investigates the relationship between these dimensions and AI adoption readiness among manufacturing companies in Shah Alam, Selangor, Malaysia. AI adoption readiness serves as the dependent variable, while technological, organizational, and environmental readiness dimensions act as independent variables. The study applies the T-O-E framework to AI readiness and proposes a framework for assessing AI readiness at the manufacturing level. It identifies factors influencing readiness within the technological, organizational, and environmental dimensions, including relative advantage, compatibility, resources, competitive pressure, top management support, and government regulations. Through rigorous analysis, patterns, trends, and correlations are revealed, highlighting a significant link between the T-O-E readiness dimensions and AI adoption readiness. Notably, organizational readiness emerges as a key driver of AI adoption in Malaysian manufacturing companies. The results of this investigation have broad implications, offering suggestions to improve organizational preparedness and unlock AI’s potential benefits for businesses in the industrial sector. Additionally, the research lays the groundwork for further studies on AI readiness across various industries and international contexts. As AI becomes increasingly integrated into manufacturing processes, adaptive businesses gain competitive advantages on a global scale. These advantages include increased productivity, informed decision-making, streamlined quality control, improved customer satisfaction, and potential contributions to economic growth. The study concludes by recommending strategies to reinforce organizational readiness and emphasizes the need for future research to deepen understanding of AI adoption readiness in the manufacturing industry. The integration of AI technology offers benefits such as enhanced productivity, decision-making, quality control, and customer satisfaction, granting businesses a competitive edge in the digital landscape and increasing stakeholder interest.

The article proposes a methodical approach to assessing the competitiveness of enterprises in the logistics infrastructure of the Black Sea region in the context of the strategy of the development of the Black Sea. The article is presented is the author's interpretation of the steel development of the territory and injected into the logistic infrastructure. It was proposed of the methodical approach to assessing the competitiveness of enterprises-moving enterprises in the development of the territory, as one of the stages of the methodology for assessing the development of the territory in the region. It have been identified Indicators for assessing sustainable development in assessing the competitiveness of key enterprises in the region and in terms of using the TOPSIS model. The application of the TOPSIS model allows to assess the value of the aggregate indicator of sustainable development of a region or territory, taking into account the impact of the level of competitiveness of its key enterprises. In the context of this approach, it is studied and evaluated the level of competitiveness of powerful enterprises of the Black Sea region, which form the logistics infrastructure of the region. It was  determined their influence on the strategy of sustainable development of the territory. This approach allowed to expand the methodology for assessing the assessment of sustainable development of the territory through the methodology of assessing the competitiveness of enterprises-engines of development of the territory, as one of the stages of the overall methodology.

The paper considers the possibilities of optimizing the search for agricultural information based on Shannon information entropy criterion. A comparison of the degree of uncertainty of information search through the Internet – search systems with similar indicators of Ukrainian agricultural websites. According to the number of hit count in Ukraine in July 2020 to the search engine, which consists of 10 sources, and to agricultural websites (43 sources) by estimating entropy, a conclusion was made about the significant degree of dispersion of agricultural information sources. It should be emphasized that the artificial division into 4 categories (AgroMedia, Agrotrade web resources, Information and advisory resources, Specialized web resources) did not improve the situation according to the degree of uncertainty compared to the search engine system. As for the entropy index, for almost all 4 categories of entropy indices (heterogeneity or diversity) is close to the case of uniform distribution, i.e., the same hit count of all possible resources (their number for all categories is approximately the same 10-11). As a result of the analysis of the potential client base of electronic consulting, it can be quantified as 4,700,000 of agricultural households and about 50,000 small and medium-sized farms. The transition to the land market is likely to lead to a substantial increase in the number of the latter. It was demonstrated that the current educational level of household owners indicates both the need to increase this indicator and the presence of a close relationship with the existing system of professional advisory in Ukraine, which operates in recent years through self-sufficiency and uncertain financial support from central and regional authorities. The existing official database of advisors should be restructured in line with the call of the times to reduce the degree of uncertainty in finding a specialist of the desired profile.

This paper gives a performance analysis of multiple vote classifiers based on meta-classification methods for estimating the risk of diabetes. The study's dataset includes a number of biological and clinical risk variables that can result in the development of diabetes. In the analysis, classifiers like Random Forest, Logistic Regression, Gradient Boosting, Support Vector Machines, and Artificial Neural Networks were used. In the study, each classifier was trained and evaluated separately, and the outcomes were compared to those attained using meta-classification methods. Some of the meta-classifiers used in the analysis included Majority Voting, Weighted Majority Voting, and Stacking. The effectiveness of each classifier was evaluated using a number of measures, including accuracy, precision, recall, F1-score, and Area under the Curve (AUC). The results show that meta-classification techniques often outperform solo classifiers in terms of prediction precision. Random Forest and Gradient Boosting, two different classifiers, had the highest accuracy, while Logistic Regression performed the worst. The best performing meta-classifier was stacking, which achieved an accuracy of 84.25%. Weighted Majority Voting came in second (83.86%) and Majority Voting came in third (82.95%).

Nanotechnology, at the intersection of science and engineering, holds immense promise for revolutionizing various aspects of our lives. This study employs the Partial Least Squares Structural Equation Modelling (SEM AMOS) algorithm to comprehensively analyze the effects of nanotechnology on the future living standards of society. We examine how nanotechnology innovations in fields such as medicine, energy, materials, and electronics are poised to reshape our quality of life. Through an extensive review of existing literature and empirical data, we provide insights into the potential benefits and challenges associated with the widespread adoption of nanotechnology. Our findings suggest that nanotechnology has the potential to significantly enhance future living standards by enabling advancements in healthcare, sustainable energy solutions, and cutting-edge materials. However, we also identify key considerations, including ethical and safety concerns that must be addressed to ensure the responsible development and utilization of nanotechnology. This research contributes to a better understanding of the multifaceted impacts of nanotechnology on society, offering valuable insights for policymakers, researchers, and stakeholders seeking to harness its transformative potential for the benefit of humanity.

In recent scenario, women are suffering from breast cancer disease across the world. Mammography is one of the important methods to detect breast cancer early; that to reduce the cost and workload of radiologists. Medical image processing is a tremendous technique used to determine the disease in advance to reduce the risk factor. To predict the disease from 2-D mammography images for diagnosing and detecting based on advanced soft computing paradigm. Still, to get more accuracy in all coordinate axes, 3-D mammography imaging is used to capture depth information from all different angles. After the reconstruction of this process, a better quality of 3D mammography is obtained. It is useful for the experts to identify the disease in well advance. To improve the accuracy of disease findings, deep convolution neural networks (CNN) can be applied for automatic feature learning, and classifier building. This work also presents a comparison of the other state of art methods used in the last decades.