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<![CDATA[The Influence of Factors on the Demand for Performance Auditing in the Public Sector ]]>
<![CDATA[Dang Anh Tuan]]>;
<![CDATA[Nguyen Ngoc Khanh Dung]]>
<![CDATA[ Emerging Science Journal Vol 8, No 1 (2024): February ]]>
Publisher : <![CDATA[Ital Publication ]]>
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DOI: 10.28991/ESJ-2024-08-01-07
<![CDATA[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]]>
<![CDATA[A Third-order Two Stage Numerical Scheme and Neural Network Simulations for SEIR Epidemic Model: A Numerical Study ]]>
<![CDATA[Muhammad Shoaib Arif]]>;
<![CDATA[Kamaleldin Abodayeh]]>;
<![CDATA[Yasir Nawaz]]>
<![CDATA[ Emerging Science Journal Vol 8, No 1 (2024): February ]]>
Publisher : <![CDATA[Ital Publication ]]>
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DOI: 10.28991/ESJ-2024-08-01-023
<![CDATA[This study focuses on the cutting-edge field of epidemic modeling, providing a comprehensive investigation of a third-order two-stage numerical approach combined with neural network simulations for the SEIR (Susceptible-Exposed-Infectious-Removed) epidemic model. An explicit numerical scheme is proposed in this work for dealing with both linear and nonlinear boundary value problems. The scheme is built on two grid points, or two time levels, and is third-order. The main advantage of the scheme is its order of accuracy in two stages. Third-order precision is not only not provided by most existing explicit numerical approaches in two phases, but it also necessitates the computation of an additional derivative of the dependent variable. The proposed scheme's consistency and stability are also examined and presented. Nonlinear SEIR (susceptible-exposed-infected-recovered) models are used to implement the scheme. The scheme is compared with the non-standard finite difference and forward Euler methods that are already in use. The graph shows that the plan is more accurate than non-standard finite difference and forward Euler methods that are already in use. The solution obtained is then looked at through the lens of the neural network. The neural network is trained using an optimization approach known as the Levenberg-Marquardt backpropagation (LMB) algorithm. The mean square error across the total number of iterations, error histograms, and regression plots are the various graphs that can be created from this process. This work conducts thorough evaluations to not only identify the strengths and weaknesses of the suggested approach but also to examine its implications for public health intervention. The results of this study make a valuable contribution to the continuously developing field of epidemic modeling. They emphasize the importance of employing modern numerical techniques and machine learning algorithms to enhance our capacity to predict and effectively control infectious diseases. Doi: 10.28991/ESJ-2024-08-01-023 Full Text: PDF]]>
<![CDATA[Optimizing Cr(VI) Reduction in Plastic Chromium Plating Wastewater: Particle Size, Irradiation, Titanium Dose ]]>
<![CDATA[Angelica Santis]]>;
<![CDATA[Oscar Arbeláez]]>;
<![CDATA[Luz Angelica Cardenas]]>;
<![CDATA[Jaritza Castellanos]]>;
<![CDATA[Pablo Velasquez]]>
<![CDATA[ Emerging Science Journal Vol 8, No 1 (2024): February ]]>
Publisher : <![CDATA[Ital Publication ]]>
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DOI: 10.28991/ESJ-2024-08-01-02
<![CDATA[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]]>
<![CDATA[Design and Analysis of a Bandwidth Aware Adaptive Multipath N-Channel Routing Protocol for 5G Internet of Things (IoT) ]]>
<![CDATA[Satyanand Singh]]>;
<![CDATA[Joanna Rosak-Szyrocka]]>;
<![CDATA[Balàzs Lukàcs]]>
<![CDATA[ Emerging Science Journal Vol 8, No 1 (2024): February ]]>
Publisher : <![CDATA[Ital Publication ]]>
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DOI: 10.28991/ESJ-2024-08-01-018
<![CDATA[Large numbers of mobile wireless nodes that can move randomly and join or leave the network at any moment make up mobile ad-hoc networks. A significant number of messages are delivered during information exchange in populated regions because of the Internet of Things' (IoT) exponential increase in connected devices. Congestion can increase transmission latency and packet loss by causing congestion. More network size, increased network traffic, and high mobility that necessitate dynamic topology make this problem worse. An adaptive Multipath Multichannel Energy Efficient (AMMEE) routing strategy is proposed in this study, in which route selection strategies depend on forecasted energy consumption per packet, available bandwidth, queue length, and channel utilization. While multichannel uses a channel-ideal assignment process to lessen network collisions, multipath offers various paths and balances network strain. The link bandwidth is split up into a few sub-channels in the multichannel mechanism. To reduce network collisions, several source nodes simultaneously access the channel bandwidth. The cooperative multipath multichannel technique offers several paths from a single source or from several sources to the destination without colliding or becoming congested. The AMMEE routing approach is the basis for path selection. A load- and bandwidth-aware routing mechanism in the proposed AMMEE chooses the path based on node energy and forecasts their lifetime, which improves network dependability. The outcome demonstrates a comparative analysis of various multichannel medium access control (MMAC) techniques, including Parallel Rendezvous Multi Channel Medium Access Protocol (PRMMAC), Quality of Service Ad hoc On Demand Multipath Distance Vector (QoS-AOMDV), Q-learning-based Multipath Routing (QMR), and Topological Change Adaptive Ad hoc On-demand Multipath Distance Vector (TA-AOMDV) and the proposed AMMEE method. The results show that the AMMEE approach outperforms alternative systems. Doi: 10.28991/ESJ-2024-08-01-018 Full Text: PDF]]>
<![CDATA[The Impact of Liquidity and Corporate Efficiency on Profitability ]]>
<![CDATA[Thuy Thi Cam Nguyen]]>;
<![CDATA[Anh Thi Hong Le]]>;
<![CDATA[Cong Van Nguyen]]>
<![CDATA[ Emerging Science Journal Vol 8, No 1 (2024): February ]]>
Publisher : <![CDATA[Ital Publication ]]>
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DOI: 10.28991/ESJ-2024-08-01-013
<![CDATA[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]]>
<![CDATA[Marketing Communication Strategy in the Retail Sector: Examining Repurchase Intention ]]>
<![CDATA[Yus Hermansyah]]>
<![CDATA[ Emerging Science Journal Vol 8, No 1 (2024): February ]]>
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DOI: 10.28991/ESJ-2024-08-01-08
<![CDATA[In the face of intensifying market competition, the significance of retail marketing strategies and tactics cannot be understated, as they are pivotal in enhancing customers’ satisfaction, fostering loyalty in customers, and ultimately elevating the likelihood of repurchase intentions. This research strives to discern the distinct attributes of customers and gauge their perceptions of the marketing strategies employed by Hypermarket Companies. Additionally, it examines the interplay between customer satisfaction, loyalty, and the consequent cultivation of repurchase intentions. Furthermore, the study explores the foundational retail marketing strategies that underpin the establishment of customer loyalty. The analytical approach encompasses Confirmatory Factor Analysis, SEM-PLS, and Biplot techniques. The findings underscore a customer profile primarily comprising males within the 18–29 age bracket, married, childless, holding undergraduate degrees, enjoying middle-income status, and engaged as private sector employees. Notably, the paramount driver shaping loyalty is the quality of retail service. It is intriguing to note that while the retail mix strategy within Bandung's hypermarkets is predicted to wield no direct influence on loyalty, marketing communication emerges as a potent determinant significantly impacting repurchase intentions. This study contributes to understanding customer behavior and loyalty in hypermarkets. It sheds light on the critical role of service quality in building loyalty. It highlights the importance of effective marketing communication for encouraging repurchase intentions and offers valuable insights for retail marketing strategies. Doi: 10.28991/ESJ-2024-08-01-08 Full Text: PDF]]>
<![CDATA[Digital Transformation of EU Customs: eCommerce VAT Legislation and a Proposed Customs Clearance Application ]]>
<![CDATA[Irene Gkoni]]>;
<![CDATA[Maria Rigou]]>;
<![CDATA[Georgios Thanasas]]>;
<![CDATA[Stefanos Balaskas]]>
<![CDATA[ Emerging Science Journal Vol 8, No 1 (2024): February ]]>
Publisher : <![CDATA[Ital Publication ]]>
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DOI: 10.28991/ESJ-2024-08-01-024
<![CDATA[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]]>
<![CDATA[Light-Weight Deep Learning Model for Accelerating the Classification of Mango-Leaf Disease ]]>
<![CDATA[Bahar Uddin Mahmud]]>;
<![CDATA[Abdullah Al Mamun]]>;
<![CDATA[Md Jakir Hossen]]>;
<![CDATA[Guan Yue Hong]]>;
<![CDATA[Busrat Jahan]]>
<![CDATA[ Emerging Science Journal Vol 8, No 1 (2024): February ]]>
Publisher : <![CDATA[Ital Publication ]]>
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DOI: 10.28991/ESJ-2024-08-01-03
<![CDATA[Mango leaf diseases represent a serious threat to world agriculture, necessitating prompt and accurate detection to avert catastrophic effects. In response, this study suggests a light-weight, deep learning-based method for automatically classifying mango leaf diseases. The model is based on the original DenseNet architecture, which is well known for its effectiveness in image classification tasks. Custom layers have been added over the existing layer of the original DenseNet model. The proposed model has been compared with other existing pre-trained models. Based on comparisons, the proposed model, DenseNet78, proved to be efficient even on a relatively small dataset, where the conventional model failed. The proposed model ensured generalization across regions, disease variants, and diverse datasets of mango leaves. The results demonstrate that the fine-tuned DenseNet architecture (DenseNet78), along with an ideal growth rate, modifying block size, and a number of layers, provides optimum accuracy, with 99.47% accuracy in identifying healthy mango leaves and 99.44% accuracy in detecting various mango leaf diseases. The results also demonstrate that the model is effective in accelerating the training process because of careful comparative analysis of all the available alternatives, including the most effective combination of optimizers, learning rate schedulers, and loss functions. The study's conclusion is an automated approach for diagnosing mango leaf disease using an improved and optimized DenseNet architecture (DenseNet78). Doi: 10.28991/ESJ-2024-08-01-03 Full Text: PDF]]>
<![CDATA[Artificial Intelligence for Impact Assessment of Administrative Burdens ]]>
<![CDATA[Victor Costa]]>;
<![CDATA[Pedro Coelho]]>;
<![CDATA[Mauro Castelli]]>
<![CDATA[ Emerging Science Journal Vol 8, No 1 (2024): February ]]>
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DOI: 10.28991/ESJ-2024-08-01-019
<![CDATA[This study proposes the use of Artificial Intelligence (AI) to automatize part of the legislative impact assessment process. In particular, the focus of this study is the automatic identification of administrative burdens from legislative documents. The goal of impact assessment for administrative burdens is to apply an evidence-based approach toward compliance costs generated by regulation. Employing advanced Natural Language Processing (NLP) techniques based on a transformer architecture, a system was specifically developed and tested using Portuguese legislation. The experimental phase involved the system's ability to accurately and comprehensively identify administrative burdens. Experimental results demonstrated the system's effectiveness, showing its suitability for supporting the legislative impact assessment process by automating a time-consuming task. To the best of our knowledge, this is the first attempt concerning the use of AI for automatizing the identification of administrative burdens. The proposed system may provide governments and policymakers with a tool to speed up the legislative impact assessment process, thereby streamlining decision-making processes. Moreover, the use of AI can make the legislative impact assessment process less subjective, thus increasing its transparency and making citizens more confident about the impartiality of the process that leads to new legislation. Doi: 10.28991/ESJ-2024-08-01-019 Full Text: PDF]]>
<![CDATA[Bridging the Gap: Social Networks and Professional Development in the Eyes of Prospective Science Teachers ]]>
<![CDATA[Khaleel Alarabi]]>;
<![CDATA[Suzan Al Abidi]]>;
<![CDATA[Linda S. Pagani]]>;
<![CDATA[Hassan Tairab]]>;
<![CDATA[Younis Alhosani]]>;
<![CDATA[Lutfieh Rabbani]]>;
<![CDATA[Maitha Al Mansoori]]>
<![CDATA[ Emerging Science Journal Vol 8, No 1 (2024): February ]]>
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DOI: 10.28991/ESJ-2024-08-01-014
<![CDATA[Virtual social network platforms have rapidly become settings for cultivating various types of bonding, bridging, and building social capital. This promotes professional and personal relationships and has implications for our psychological wellness. Our qualitative study, which has taken place in the United Arab Emirates (UAE) and Oman, explored the perspectives of science teachers in training regarding the utilization of social networks for professional development (PD). We conducted 26 semi-structured interviews across both countries. Our results unveiled nuanced insights into the influence of social networks on the professional development of prospective science teachers, the challenges they face while using these means for networking, and how cultural norms and institutional factors impact learning, collaboration, and adoption of such virtual social systems. The findings suggest that social networks can serve as valuable tools for the professional development of prospective science teachers. Notably, there was a subtle divergence between the two groups. The UAE participants have emphasized global perspectives and valued insights into worldwide educational trends, whereas the Omani participants have appreciated the global perspective and prioritized local connections. Additionally, remarkable differences in technology access and infrastructure challenges between UAE and Oman teachers in training highlight the need for more equitable professional development opportunities. Emirati and Omani participants differ in their access to international educational trends and technology because of economic disparities. This could be translated into more resources for education and technological infrastructure, as the geographical location of the UAE as a global hub makes it easier to access global networks and trends. The implications of these findings point to the critical need for the effective use of social networks in the professional development of science teachers. Doi: 10.28991/ESJ-2024-08-01-014 Full Text: PDF]]>
