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This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.

Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.

Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.

Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.

This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.

Climate change significantly impacts global temperatures, posing challenges to various sectors, including aviation. The purpose of this study is to assess the impact of climate change on aircraft engine performance during different flight phases (take-off and cruise) and the environmental consequences.

This study examines the effects of rising temperatures on aircraft engine performance using real-time data from a Boeing 787-8 equipped with GEnx-1B engines, which are collected via Flight Data Recorder of the engines and were analyzed for the take-off and cruise phases on the ground. Exhaust gas temperature (EGT), fuel flow and take-off weights were evaluated.

The analysis revealed a significant increase in EGT at the cruising altitude of 38,000 ft during the summer months compared to expected standard atmospheric values. This increase, averaging over 200 °C, is attributed to global warming. Such elevated temperatures are likely to accelerate the degradation of turbine components, resulting in increased fuel consumption: higher EGT signifies inefficient engine operation, resulting in more fuel burned per unit thrust; early engine aging: elevated temperatures accelerate wear and tear on turbine components, potentially reducing engine lifespan and increasing maintenance costs and enhanced atmospheric pollution: incomplete combustion at high EGTs generates additional emissions, contributing to local air quality concerns.

The research findings have practical implications for understanding the potential operational challenges and environmental impacts of climate change on aircraft engine performance. This lets us explore mitigation strategies and adapt operational procedures to ensure sustainable regional aviation practices.

This research enhances environmental consequences by assessing the impact of climate change on aircraft performance.

This study explores the spatial and temporal relationship between tourism activities and transportation-related carbon dioxide (CO₂) emissions in the United States (US) from 2003 to 2022 using advanced geospatial modeling techniques.

The research integrated geographic information systems (GIS) to map tourist attractions against high-resolution annual emissions data. The analysis covered 3,108 US counties, focusing on county-level attraction densities and annual on-road CO₂ emission patterns. Advanced spatial analysis techniques, including bivariate mapping and local bivariate relationship testing, were employed to assess potential correlations.

The findings reveal limited evidence of significant associations between tourism activities and transportation-based CO₂ emissions around major urban centers, with decreases observed in Eastern states and the Midwest, particularly in non-coastal areas, from 2003 to 2022. Most counties (86.03%) show no statistically significant relationship between changes in tourism density and on-road CO₂ emissions. However, 1.90% of counties show a positive linear relationship, 2.64% a negative linear relationship, 0.29% a concave relationship, 1.61% a convex relationship and 7.63% a complex, undefined relationship. Despite this, the 110% national growth in tourism output and resource consumption from 2003–2022 raises potential sustainability concerns.

To tackle sustainability issues in tourism, policymakers and stakeholders can integrate emissions accounting, climate modeling and sustainability governance. Effective interventions are vital for balancing tourism demands with climate resilience efforts promoting social equity and environmental justice.

This study’s innovative application of geospatial modeling and comprehensive spatial analysis provides new insights into the complex relationship between tourism activities and CO₂ emissions. The research highlights the challenges in isolating tourism’s specific impacts on emissions and underscores the need for more granular geographic assessments or comprehensive emission inventories to fully understand tourism’s environmental footprint.

The new customer churn prediction (CCP) utilizing deep learning is developed in this work. Initially, the data are collected from the WSDM-KKBox’s churn prediction challenge dataset. Here, the time-varying data and the static data are aggregated, and then the statistic features and deep features with the aid of statistical measures and “Visual Geometry Group 16 (VGG16)”, accordingly, and the features are considered as feature 1 and feature 2. Further, both features are forwarded to the weighted feature fusion phase, where the modified exploration of driving training-based optimization (ME-DTBO) is used for attaining the fused features. It is then given to the optimized and ensemble-based dilated deep learning (OEDDL) model, which is “Temporal Context Networks (DTCN), Recurrent Neural Networks (RNN), and Long-Short Term Memory (LSTM)”, where the optimization is performed with the aid of ME-DTBO model. Finally, the predicted outcomes are attained and assimilated over other classical models.

The features are forwarded to the weighted feature fusion phase, where the ME-DTBO is used for attaining the fused features. It is then given to the OEDDL model, which is “DTCN, RNN, and LSTM”, where the optimization is performed with the aid of the ME-DTBO model.

The accuracy of the implemented CCP system was raised by 54.5% of RNN, 56.3% of deep neural network (DNN), 58.1% of LSTM and 60% of RNN + DTCN + LSTM correspondingly when the learning percentage is 55.

The proposed CCP framework using the proposed ME-DTBO and OEDDL is accurate and enhances the prediction performance.

COVID-19 has occurred in more than 150 countries and causes a huge impact on the health of many people. The main purpose of this work is, COVID-19 has occurred in more than 150 countries and causes a huge impact on the health of many people. The COVID-19 diagnosis is required to detect at the beginning stage and special attention should be given to them. The fastest way to detect the COVID-19 infected patients is detecting through radiology and radiography images. The few early studies describe the particular abnormalities of the infected patients in the chest radiograms. Even though some of the challenges occur in concluding the viral infection traces in X-ray images, the convolutional neural network (CNN) can determine the patterns of data between the normal and infected X-rays that increase the detection rate. Therefore, the researchers are focusing on developing a deep learning-based detection model.

The main intention of this proposal is to develop the enhanced lung segmentation and classification of diagnosing the COVID-19. The main processes of the proposed model are image pre-processing, lung segmentation and deep classification. Initially, the image enhancement is performed by contrast enhancement and filtering approaches. Once the image is pre-processed, the optimal lung segmentation is done by the adaptive fuzzy-based region growing (AFRG) technique, in which the constant function for fusion is optimized by the modified deer hunting optimization algorithm (M-DHOA). Further, a well-performing deep learning algorithm termed adaptive CNN (A-CNN) is adopted for performing the classification, in which the hidden neurons are tuned by the proposed DHOA to enhance the detection accuracy. The simulation results illustrate that the proposed model has more possibilities to increase the COVID-19 testing methods on the publicly available data sets.

From the experimental analysis, the accuracy of the proposed M-DHOA–CNN was 5.84%, 5.23%, 6.25% and 8.33% superior to recurrent neural network, neural networks, support vector machine and K-nearest neighbor, respectively. Thus, the segmentation and classification performance of the developed COVID-19 diagnosis by AFRG and A-CNN has outperformed the existing techniques.

This paper adopts the latest optimization algorithm called M-DHOA to improve the performance of lung segmentation and classification in COVID-19 diagnosis using adaptive K-means with region growing fusion and A-CNN. To the best of the authors’ knowledge, this is the first work that uses M-DHOA for improved segmentation and classification steps for increasing the convergence rate of diagnosis.

As internet banking service marketing platforms continue to advance, customers exhibit distinct behaviors. Given the extensive array of options and minimal barriers to switching to competitors, the concept of customer churn behavior has emerged as a subject of considerable debate. This study aims to delineate the scope of feature optimization methods for elucidating customer churn behavior within the context of internet banking service marketing. To achieve this goal, the author aims to predict the attrition and migration of customers who use internet banking services using tree-based classifiers.

The author used various feature optimization methods in tree-based classifiers to predict customer churn behavior using transaction data from customers who use internet banking services. First, the authors conducted feature reduction to eliminate ineffective features and project the data set onto a lower-dimensional space. Next, the author used Recursive Feature Elimination with Cross-Validation (RFECV) to extract the most practical features. Then, the author applied feature importance to assign a score to each input feature. Following this, the author selected C5.0 Decision Tree, Random Forest, XGBoost, AdaBoost, CatBoost and LightGBM as the six tree-based classifier structures.

This study acclaimed that transaction data is a reliable resource for elucidating customer churn behavior within the context of internet banking service marketing. Experimental findings highlight the operational benefits and enhanced customer retention afforded by implementing feature optimization and leveraging a variety of tree-based classifiers. The results indicate the significance of feature reduction, feature selection and feature importance as the three feature optimization methods in comprehending customer churn prediction. This study demonstrated that feature optimization can improve this prediction by increasing the accuracy and precision of tree-based classifiers and decreasing their error rates.

This research aims to enhance the understanding of customer behavior on internet banking service platforms by predicting churn intentions. This study demonstrates how feature optimization methods influence customer churn prediction performance. This approach included feature reduction, feature selection and assessing feature importance to optimize transaction data analysis. Additionally, the author performed feature optimization within tree-based classifiers to improve performance. The novelty of this approach lies in combining feature optimization methods with tree-based classifiers to effectively capture and articulate customer churn experience in internet banking service marketing.

We examine the impact of corporate sustainability performance (CSP) on corporate cash holdings, focusing on the moderating impacts of industry’s concentration, financial constraints, and institutional environments.

The empirical analysis is conducted on a sample of 31 countries from 2002 to 2018. We use the pooled OLS regressions controlling for fixed effects. We further address endogeneity issues using an instrumental variable approach, the Difference-in-Differences regression based on an exogenous shock, and the propensity score matching.

We find that firms with superior CSP hold more cash. This result is valid after a series of tests for robustness and endogeneity issues, suggesting a causal effect of CSP on corporate cash holdings. In the cross section, the positive impact of CSP on cash holdings is more pronounced for firms operating in highly concentrated industries, but attenuated for firms with financial constraints and for those operating in countries with better institutional environments. We further show that CSP affects cash holdings through the channel of financial distress risk.

In making investment decisions, investors should not only examine corporate financial performance and sustainability profile, but also understand the related cash holding levels and financial distress costs. Corporate managers making decisions on levels of cash holdings should pay more attention to their sustainability behavior, especially for firms operating in concentrated industries and/or facing financial constraints. Governments and authorities can apply regulations to encourage firms to engage more in sustainable activities, as well as establish good institutional environments in the country.

Using a comprehensive international dataset, our paper contributes to two strands of literature: the economic impact of CSP and the driver of cash holdings. We further focus on the moderating role of industry concentration and firms’ financial constraints. Our international sample also allows us to exploit the effect of country-level informal institutions.

Through the theoretical lenses of media richness, perceived realism and customer engagement, this study aims to investigate the mechanisms that promote customer engagement in metaverse-mediated environments in the meetings, incentives, conferences and exhibitions (MICE) context, as well as the impact of customer engagement on customers’ metaverse usage intensity and future visit intention.

A survey of customers who have experience with metaverse-mediated MICE activities was conducted. Data from 267 respondents were analysed using partial least squares-structural equation modelling and fuzzy-set qualitative comparative analysis (fsQCA) to test our research framework.

Media richness dimensions, including multiple cues, immediate feedback and personal focus, were found to enhance perceived metaverse realism, which in turn affects the dimensions of customer engagement, leading to customers’ metaverse usage intensity and future visit intention. The fsQCA analysis identifies three configurations that lead to high event visit intention.

This research helps developers and marketers better understand how rich media contents create realistic experiences in the metaverse, aiding them to devise strategies for customer engagement and improve resource allocation.

Despite its potentially revolutionary impacts, empirical studies on the mechanisms driving customer engagement in the metaverse and its effects are scarce. This study contributes by revealing the multiple-phase mechanism of the customer engagement journey in the metaverse-mediated MICE context. By expanding the media richness theory into this area, our study provides new insights by illustrating how media richness dimensions create multisensory experiences and real-time interactions, enhancing perceived metaverse realism and customer engagement. It also addresses the debate on whether metaverse-mediated events substitute or complement real-life events.

Explore the development trend of chemically-improved soil in railway engineering.

In this paper, the technical standards home and abroad were analyzed. Laboratory test, field test and monitoring were carried out.

The performance design system of the chemically-improved soil should be established.

On the basis of the performance design, the test methods and standards for various properties of chemically-improved soil should be established to evaluate the improvement effect and control the engineering quality.

Predicting student performance is crucial in educational settings to identify and support students who may need additional help or resources. Understanding and predicting student performance is essential for educators to provide targeted support and guidance to students. By analyzing various factors like attendance, study habits, grades, and participation, teachers can gain insights into each student’s academic progress. This information helps them tailor their teaching methods to meet the individual needs of students, ensuring a more personalized and effective learning experience. By identifying patterns and trends in student performance, educators can intervene early to address any challenges and help students acrhieve their full potential. However, the complexity of human behavior and learning patterns makes it difficult to accurately forecast how a student will perform. Additionally, the availability and quality of data can vary, impacting the accuracy of predictions. Despite these obstacles, continuous improvement in data collection methods and the development of more robust predictive models can help address these challenges and enhance the accuracy and effectiveness of student performance predictions. However, the scalability of the existing models to different educational settings and student populations can be a hurdle. Ensuring that the models are adaptable and effective across diverse environments is crucial for their widespread use and impact. To implement a student’s performance-based learning recommendation scheme for predicting the student’s capabilities and suggesting better materials like papers, books, videos, and hyperlinks according to their needs. It enhances the performance of higher education.

Thus, a predictive approach for student achievement is presented using deep learning. At the beginning, the data is accumulated from the standard database. Next, the collected data undergoes a stage where features are carefully selected using the Modified Red Deer Algorithm (MRDA). After that, the selected features are given to the Deep Ensemble Networks (DEnsNet), in which techniques such as Gated Recurrent Unit (GRU), Deep Conditional Random Field (DCRF), and Residual Long Short-Term Memory (Res-LSTM) are utilized for predicting the student performance. In this case, the parameters within the DEnsNet network are finely tuned by the MRDA algorithm. Finally, the results from the DEnsNet network are obtained using a superior method that delivers the final prediction outcome. Following that, the Adaptive Generative Adversarial Network (AGAN) is introduced for recommender systems, with these parameters optimally selected using the MRDA algorithm. Lastly, the method for predicting student performance is evaluated numerically and compared to traditional methods to demonstrate the effectiveness of the proposed approach.

The accuracy of the developed model is 7.66%, 9.91%, 5.3%, and 3.53% more than HHO-DEnsNet, ROA-DEnsNet, GTO-DEnsNet, and AOA-DEnsNet for dataset-1, and 7.18%, 7.54%, 5.43% and 3% enhanced than HHO-DEnsNet, ROA-DEnsNet, GTO-DEnsNet, and AOA-DEnsNet for dataset-2.

The developed model recommends the appropriate learning materials within a short period to improve student’s learning ability.