1,720,958 research outputs found
A big data approach to risk management and control: Cybersecurity in accounting
No full textThis research reviews into the critical interplay between big data applications and cybersecurity risks within the accounting sector. Aimed at understanding how big data can mitigate these risks, the study develops a novel theoretical model using differential equations. This model, rooted in a thorough empirical approach, undergoes validation through logistic regression analysis of responses from 200 participants. The analysis particularly focuses on how demographic and socio-economic factors influence cybersecurity perceptions. Data Breach Consistency emerges as a key factor, evidenced by a coefficient of 1.204 and an odds ratio of 3.331, indicating a substantial link between the recognition of data breaches and increased cybersecurity concerns. Malware and Ransomware concerns demonstrate a notable impact, with a coefficient of 0.907 and an odds ratio of 2.477, underscoring the gravity of these threats. Results further highlight the mitigating influence of Big Data Mitigation on cybersecurity risks, marked by a coefficient of 0.491. The robustness of the model is affirmed by an Area Under the Curve (AUC) score of 0.843, attesting to its efficacy in predicting cybersecurity concerns. The findings highlight the vital role of big data in formulating effective cybersecurity strategies. This study not only contributes to the academic discourse on the intersection of big data and cybersecurity in accounting but also offers practical insights for enhanced decision-making and policy formulation in the evolving digital business environment
The Influence of Artificial Intelligence on the Automation of Processes in Electronic Commerce
No full textThis study explores the transformative impact of Artificial Intelligence (AI) on automating business processes in electronic commerce (e-commerce), with a focus on enhancing efficiency and customer experience. The research employs Deep Learning (DL) and Machine Learning (ML) as primary analytical tools to process and analyze data from e-commerce transaction records and customers’ browsing histories. Techniques such as data preprocessing, normalization, sentiment analysis, and advanced predictive models using Convolutional Neural Networks (CNNs), Recurrent Neural Networks (RNNs), and Support Vector Machines (SVMs) are utilized. Data collection was conducted using web scraping tools like Beautiful Soup and Scrapy, along with APIs from Amazon and Google. The application of AI in e-commerce has led to significant improvements in inventory control, fraud prevention, and customer relations. ML algorithms have enhanced the estimation of product demand and personalized customer interactions, while DL has strengthened product recommendation systems and fraud detection mechanisms. The findings indicate that AI contributes to a more secure, faster, and smarter operational environment in e-commerce. This research highlights the substantial benefits and broad potential of AI in optimizing e-commerce operations, demonstrating that the integration of advanced AI technologies not only streamlines transactions but also reinforces platforms against fraudulent activities
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
No full text“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
No full textWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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