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The traditional grey relational models directly describe the behavioural characteristics of the systems based on the sample point connections. Few grey relational models can measure the dynamic periodic fluctuation rules of the objects, and most of these models do not have affinities, which results in instabilities of the relational results because of sequence translation. The paper aims to discuss these issues.

Fourier transform functions are used to fit the system behaviour curves, redefine the area difference between the curves and construct a grey relational model based on discrete Fourier transform (DFTGRA).

To verify its validity, feasibility and superiority, DFTGRA is applied to research on the correlation between macroeconomic growth and marine economic growth in China coastal areas. It is proved that DFTGRA has the superior properties of affinity, symmetry, uniqueness, etc., and wide applicability.

DFTGRA can not only be applied to equidistant and equal time sequences but also be adopted for non-equidistant and unequal time sequences. DFTGRA can measure both the global relational degree and the dynamic correlation of the variable cyclical fluctuation between sequences.

An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes. Therefore, in this study, the authors examined the relationship between the International Accounting Standard 12 (IAS 12) and deferred income taxes associated with tax and accounting rules.

The authors used a large sample of balanced data from 144 firms across 1992–2019. To mitigate the problem of superfluous results, the authors used the same number of firms and years for pre- and post-IAS 12 periods. The authors employed robust econometric estimations to establish the impact of IAS 12 on deferred tax.

The regression results show that deferred tax assets decreased significantly, whereas deferred tax liabilities increased significantly, in the post-IAS 12 period. These contrasting results imply that IAS 12 implementation has increased conservatism and prudence in financial reporting. However, the authors find that the increase in deferred tax assets post-IAS 12 is value destructive, suggesting that its implementation has unintended consequences. The results are robust to alternative measurements and econometric identification strategies.

While prior studies have explored topics such as deferred tax measurement and the impact of income and expense recognition, the authors specifically analyzed how IAS 12 affects deferred taxes and their effect on the market valuation. The authors find that certain accounting standards may not be relevant to the capital market.

The purpose of this study is to propose an alternative efficient 3D emotion recognition model for variable-length electroencephalogram (EEG) data.

Classical AMIGOS data set which comprises of multimodal records of varying lengths on mood, personality and other physiological aspects on emotional response is used for empirical assessment of the proposed overlapping sliding window (OSW) modelling framework. Two features are extracted using Fourier and Wavelet transforms: normalised band power (NBP) and normalised wavelet energy (NWE), respectively. The arousal, valence and dominance (AVD) emotions are predicted using one-dimension (1D) and two-dimensional (2D) convolution neural network (CNN) for both single and combined features.

The two-dimensional convolution neural network (2D CNN) outcomes on EEG signals of AMIGOS data set are observed to yield the highest accuracy, that is 96.63%, 95.87% and 96.30% for AVD, respectively, which is evidenced to be at least 6% higher as compared to the other available competitive approaches.

The present work is focussed on the less explored, complex AMIGOS (2018) data set which is imbalanced and of variable length. EEG emotion recognition-based work is widely available on simpler data sets. The following are the challenges of the AMIGOS data set addressed in the present work: handling of tensor form data; proposing an efficient method for generating sufficient equal-length samples corresponding to imbalanced and variable-length data.; selecting a suitable machine learning/deep learning model; improving the accuracy of the applied model.

The purpose of this work is to optimize the monitoring of vibrations on dynamometric test rigs for railway brakes. This is a quite demanding application considering the continuous increase of performances of high-speed trains that involve higher testing specifications for brake pads and disks.

In this work, authors propose a mixed approach in which relatively simple finite element models are used to support the optimization of a diagnostic system that is used to monitor vibration levels and rotor-dynamical behavior of the machine. The model is calibrated with experimental data recorded on the same rig that must be identified and monitored. The whole process is optimized to not interfere with normal operations of the rig, using common inertial sensor and tools and are available as standard instrumentation for this kind of applications. So at the end all the calibration activities can be performed normally without interrupting the activities of the rig introducing additional costs due to system unavailability.

Proposed approach was able to identify in a very simple and fast way the vibrational behavior of the investigated rig, also giving precious information concerning the anisotropic behavior of supports and their damping. All these data are quite difficult to be found in technical literature because they are quite sensitive to assembly tolerances and to many other factors. Dynamometric test rigs are an important application widely diffused for both road and rail vehicles. Also proposed procedure can be easily extended and generalized to a wide value of machine with horizontal rotors.

Most of the studies in literature are referred to electrical motors or turbomachines operating with relatively slow transients and constant inertial properties. For investigated machines both these conditions are not verified, making the proposed application quite unusual and original with respect to current application. At the same time, there is a wide variety of special machines that are usually marginally covered by standard testing methodologies to which the proposed approach can be successfully extended.

In the developing field of nano-materials synthesis, copper oxide nanoparticles (NPs) are deemed to be one of the most significant transition metal oxides because of their intriguing characteristics. Its synthesis employing green chemistry principles has become a key source for next-generation antibiotics attributed to its features such as environmental friendliness, ease of use and affordability. Because they are more environmentally benign, plants have been employed to create metallic NPs. These plant extracts serve as capping, stabilising or hydrolytic agents and enable a regulated synthesis as well.

Organic chemical solvents are harmful and entail intense conditions during nanoparticle synthesis. The copper oxide NPs (CuO-NPs) synthesised by employing the green chemistry principle showed potential antitumor properties. Green synthesised CuO-NPs are regarded to be a strong contender for applications in the pharmacological, biomedical and environmental fields.

The aim of this study is to evaluate the anticancer potential of CuO-NPs plant extracts to isolate and characterise the active anticancer principles as well as to yield more effective, affordable, and safer cancer therapies.

This review article highlights the copper oxide nanoparticle's biomedical applications such as anticancer, antimicrobial, dental and drug delivery properties, future research perspectives and direction are also discussed.