A top management team (TMT) has been identified as one of the key factors driving changes in tax planning strategy. Based on upper echelons theory, this study investigates whether configurations of TMT characteristics influence enterprise tax planning ...
Haiming Jiang +2 more
doaj +1 more source
Blockchain Applications for the Police Task Force of IRI: A Conceptual Framework Using Fuzzy Delphi Method [PDF]
Blockchain is one of the trending emerging technologies that enables immutable data storage over distributed ledgers. The fundamental features of blockchain technology, such as record and identity traceability and immutability makes it an attractive ...
Abouzar Arabsorkhi, Shahriar Ebrahimi
doaj +1 more source
PuFFIN--a parameter-free method to build nucleosome maps from paired-end reads. [PDF]
BackgroundWe introduce a novel method, called PuFFIN, that takes advantage of paired-end short reads to build genome-wide nucleosome maps with larger numbers of detected nucleosomes and higher accuracy than existing tools. In contrast to other approaches
Bunnik, Evelien M +3 more
core +4 more sources
The period of industrialization and modernization has increased energy demands around the world. As with other countries, the Taiwanese government is trying to increase the proportion of renewable energy, especially solar energy resources.
Tien-Chin Wang, Su-Yuan Tsai
doaj +1 more source
Fuzzy Logic Control System for Optimizing Dual-Axis Solar Panel Tracking [PDF]
The utilization of solar energy through solar panels has gained considerable attention in renewable energy applications. However, the effectiveness of energy conversion is hindered by the misalignment of solar panels with the incident sunlight.
Rahman Aswadul Fitri Saiful +5 more
doaj +1 more source
Conceptual Model of Managing Students\' Learning Culture: Meta-synthesis Approach [PDF]
This study aimed to identify the components of managing student learning culture with an emphasis on the elementary course and to provide a conceptual model using Meta-synthesis and Fuzzy Delphi method.
Niloufar Farajpour +2 more
doaj
The bimodality of the 10k zCOSMOS-bright galaxies up to z ~ 1: a new statistical and portable classification based on the optical galaxy properties [PDF]
Our goal is to develop a new and reliable statistical method to classify galaxies from large surveys. We probe the reliability of the method by comparing it with a three-dimensional classification cube, using the same set of spectral, photometric and ...
A. Bongiorno +122 more
core +11 more sources
Absorptive capacity and the growth and investment effects of regional transfers : a regression discontinuity design with heterogeneous treatment effects [PDF]
Researchers often estimate average treatment effects of programs without investigating heterogeneity across units. Yet, individuals, firms, regions, or countries vary in their ability, e.g., to utilize transfers.
Becker, Sascha O. +2 more
core +1 more source
Decision support model for the selection of asphalt wearing courses in highly trafficked roads [PDF]
The suitable choice of the materials forming the wearing course of highly trafficked roads is a delicate task because of their direct interaction with vehicles.
Castro-Fresno, D. +3 more
core +3 more sources
Enhancing Photovoltaic System Performance Prediction: A Synergistic Approach with Fuzzy Logic and Response Surface Methodology [PDF]
In recent years, extensive and expensive research has been conducted on solar energy systems. Studying and investigating solar panel output requires considerable experimental work, increasing both time and costs.
Muataz Al Hazza +2 more
doaj +1 more source

