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The study aims to develop a multilayer high-effective ensemble of ensembles predictive model (stacking ensemble) using several hyperparameter optimized ensemble machine learning (ML) methods (bagging and boosting ensembles) trained with high-volume data points retrieved from Internet of Things (IoT) emission sensors, time-corresponding meteorology and traffic data.

For a start, the study experimented big data hypothesis theory by developing sample ensemble predictive models on different data sample sizes and compared their results. Second, it developed a standalone model and several bagging and boosting ensemble models and compared their results. Finally, it used the best performing bagging and boosting predictive models as input estimators to develop a novel multilayer high-effective stacking ensemble predictive model.

Results proved data size to be one of the main determinants to ensemble ML predictive power. Second, it proved that, as compared to using a single algorithm, the cumulative result from ensemble ML algorithms is usually always better in terms of predicted accuracy. Finally, it proved stacking ensemble to be a better model for predicting PM_2.5 concentration level than bagging and boosting ensemble models.

A limitation of this study is the trade-off between performance of this novel model and the computational time required to train it. Whether this gap can be closed remains an open research question. As a result, future research should attempt to close this gap. Also, future studies can integrate this novel model to a personal air quality messaging system to inform public of pollution levels and improve public access to air quality forecast.

The outcome of this study will aid the public to proactively identify highly polluted areas thus potentially reducing pollution-associated/ triggered COVID-19 (and other lung diseases) deaths/ complications/ transmission by encouraging avoidance behavior and support informed decision to lock down by government bodies when integrated into an air pollution monitoring system

This study fills a gap in literature by providing a justification for selecting appropriate ensemble ML algorithms for PM_2.5 concentration level predictive modeling. Second, it contributes to the big data hypothesis theory, which suggests that data size is one of the most important factors of ML predictive capability. Third, it supports the premise that when using ensemble ML algorithms, the cumulative output is usually always better in terms of predicted accuracy than using a single algorithm. Finally developing a novel multilayer high-performant hyperparameter optimized ensemble of ensembles predictive model that can accurately predict PM_2.5 concentration levels with improved model interpretability and enhanced generalizability, as well as the provision of a novel databank of historic pollution data from IoT emission sensors that can be purchased for research, consultancy and policymaking.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

This paper aims to establish the most underlying factors causing construction projects delay from the most applicable.

The paper conducted survey of experts using systematic review of vast body of literature which revealed 23 common factors affecting construction delay. Consequently, this study carried out reliability analysis, ranking using the significance index measurement of delay parameters (SIDP), correlation analysis and factor analysis. From the result of factor analysis, this study grouped a specific underlying factor into three of the six applicable factors that correlated strongly with construction project delay.

The paper finds all factors from the reliability test to be consistent. It suggests project quality control, project schedule/program of work, contractors’ financial difficulties, political influence, site conditions and price fluctuation to be the six most applicable factors for construction project delay, which are in the top 25% according to the SIDP score and at the same time are strongly associated with construction project delay.

This paper is recommending that prospective research should use a qualitative and inductive approach to investigate whether any new, not previously identified, underlying factors that impact construction projects delay can be discovered as it followed an inductive research approach.

The paper includes implications for the policymakers in the construction industry in Nigeria to focus on measuring the key suppliers’ delivery performance as late delivery of materials by supplier can result in rescheduling of work activities and extra time or waiting time for construction workers as well as for the management team at site. Also, construction stakeholders in Nigeria are encouraged to leverage the amount of data produced from backlog of project schedules, as-built drawings and models, computer-aided designs (CAD), costs, invoices and employee details, among many others through the aid of state-of-the-art data driven technologies such as artificial intelligence or machine learning to make key business decisions that will help drive further profitability. Furthermore, this study suggests that these stakeholders use climatological data that can be obtained from weather observations to minimize impact of bad weather during construction.

This paper establishes the three underlying factors (late delivery of materials by supplier, poor decision-making and Inclement or bad weather) causing construction projects delay from the most applicable.

This present research aims to identify the optimum process parameters for enhancing geometric accuracy in single-point incremental forming of aviation-grade superalloy 625.

The geometric accuracy has been measured in terms of half-cone-angle, concentricity, roundness and wall-straightness errors. The Taguchi Orthogonal-Array L9 with desirability-function-analysis has been used to achieve improved accuracy.

To achieve maximum geometric accuracy, the optimum setting having a tooltip diameter of 10 mm, a step-size of 0.2 mm and a tool rotation speed (TRS) of 900 RPM has been derived. With this setting, the half-cone-angle accuracy increases by 42.96%, the concentricity errors decrease by 47.36%, the roundness errors decline by 45.2% and the wall straightness errors reduce by 1.06%.

Superalloy 625 is a widespread nickel-based alloy, finding enormous applications in aerospace, marine and chemical industries.

It has been recommended to increase TRS, reduce step-size and use moderate size tooltip diameter to enhance geometric accuracy. Step-size has been found to be the governing parameter among all the parameters.

This research aims to explore the significance of cooperative efforts in promoting financial participation to enhance the socio-economic empowerment of the rural Muslims.

The primary study with a structured questionnaire has been conducted taking a sample of 398 rural Muslim respondents from various rural regions of south India through proportionate stratified sampling techniques. Regression analysis, paired sample t-test and structural equation modelling (SEM) through statistical package for social sciences (SPSS) 26 & SPSS analysis of moment structures (AMOS) 23 software have been implemented to test the relationship.

The research outcome demonstrated a remarkable difference in the rural Muslim’s socio-economic conditions before and after availing the loans from cooperatives. Consequently, an extension of cooperative efforts widens the scope of financial participation which again has positively enhanced rural Muslim’s socio-economic empowerment.

This study will help various policymakers, academicians and communities to take necessary action for the upliftment of a particular community. The research further adds on to the existing research on the need and importance of cooperative efforts as an alternative finance for marginalised community in developing and emerging countries.

The result of this study is only confined to south India, posing a limitation for the study. Apart from the geographical restriction, the study solemnly covers the rural Muslim community extracting other sections of the society. Hence, for more generalisable pictures of the current results, further research is recommended from other stakeholders’ perspectives.

This paper aims to focus on the relationship between female leadership and the environmental, social and governance (ESG) performance of firms. Specifically, the study examines if firms with women as chief executive officers (CEOs) and/or board chairpersons have higher environmental and social scores.

The study uses data on publicly listed Nordic firms in a panel regression approach to establish the relationship between female leadership and the environmental and social performance of firms.

The result of this study shows that women have a leadership characteristic that increases the weighted average of environmental (E) and social (S) performance of a firm. In particular, pillar score results indicate a positive relationship between female CEOs and the social scores of a firm but no relationship between a female board chairperson and the environmental or social scores of a firm. This implies that gender-based differences affect the CEO’s success, especially in a firm’s social performance. Further analyses show a more significant impact on the E and S performance when a woman replaces a man as CEO of a firm.

While prior research has explored various aspects of gender diversity in corporate leadership and its potential impact, the focus on the Nordic context in this study provides a unique perspective, given the region’s distinct business environment and societal factors. In addition, by examining the collective influence of female leaders and both female CEOs and board chairpersons separately, this study provides a nuanced understanding of how different leadership roles may impact a firm’s ESG performance.

One of the sources for the increase in the carbon footprint on the earth is the manufacturing of cement, which causes a severer environmental impact. Abundant research is going on to diminish CO₂ content in the atmosphere by appropriate utilization of waste by-products of industries. Alkali-activated slag concrete (AASC) is an innovative green new concrete made by complete replacement of cement various supplementary cementitious raw materials. Concrete is a versatile material used in different fields of structures, so it is very important to study the durability in different exposures along with the strength. The purpose of this paper is to study the performance of AASC by incorporating quartz sand as fine aggregate under different exposure conditions.

The materials for this innovative AASC are selected based on preliminary studies and literature surveys. Based on numerous trials a better performance mix proportion of AASC with quartz sand is developed with 1:2:4 mix proportion, 0.8 alkali Binder ratio, 19 M of NaOH and 50% concentration of Na₂SiO₃. Subsequently, AASC cubes are prepared and exposed for 3, 7, 14, 28, 56, 90, 112, 180, 252 and 365 days in ambient, acid, alkaline, sulfate, chloride and seawater and tested for compressive strength. In addition, to study the microstructural characteristics, scanning electron microscope (SEM), energy dispersive X-ray analysis and X-ray diffraction analysis was also performed.

Long-term performance of AASC developed with quartz sand is very good in the ambient, alkaline environment of 5% NaOH and seawater with the highest compressive strength values of 51.8, 50.83 and 64.46, respectively. A decrease in compressive strengths was observed after the age of 14, 56 and 112 days for acid, chloride and sulfate exposure conditions, respectively. SEM image shows a denser microstructure of AASC matrix for ambient, alkaline of 5% NaOH and seawater.

The proposed AASC is prepared with a mix proportion of 1:2:4, so the other proportions of AASC need to verify. In general plain, AASC is not used in practice except in few applications, in this work the effect of reinforced AASC is not checked. The real environmental exposure in fields may not create for AASC, as it was tested in different exposure conditions in the laboratory.

The developed AASC is recommended in practical applications where early strength is required, where the climate is hot, where water is scarce for curing, offshore and onshore constructions exposed to the marine environment and alkaline environment industries like breweries, distilleries and sewage treatment plants. As AASC is recommended for ambient air and in other exposures, its implementation as a construction material will reduce the carbon footprint.

The developed AASC mix proportion 1:2:4 is an economical mix, because of low binder content, but it exhibits a higher early age compressive strength value of 45.6 MPa at the age of 3 days. The compressive strength increases linearly with age from 3 to 365 days when exposed to seawater and ambient air. The performance of AASC is very good in the ambient, alkaline environment and seawater compared to other exposure conditions.

This study aims to address the reliability and construct validity of the Individual Work Performance Questionnaire (IWPQ) in a Vietnamese context. Using the IWPQ as a measurement tool, this research also examined whether demographic features (such as gender, education level, work experience and position in a company) influenced employees’ work performance.

The Vietnamese IWPQ was validated via a two-step process of factor analysis, including an exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). The data collected were randomly divided into two subsamples to independently serve the EFA (n = 341) and CFA (n = 342). ANOVAs and t-tests were also used to examine the differences in individual work performance (IWP) among different demographic categories.

The results of the current study confirmed the applicability of the three-dimensional IWPQ in a Vietnamese context. In addition, they also indicated several demographic features that impacted employees’ patterns of responses to IWPQ dimensions.

This study focused on the construct validity of the IWPQ, without taking the content, face or criterion validity into consideration. Thus, future research should be conducted to yield a more comprehensive validation of the instrument, to measure the relationship between human resource development (HRD) practices and employee performance and to examine the relationship between strategic HRD and IWP and firm outcomes. In addition, the validated Vietnamese version of the IWPQ may inspire comparative studies on individual performance within and between units in an organization and among organizations and industries.

HRD practitioners can now use the validated IWPQ in the Vietnamese language to assess fluctuations in and analyze current staff performance, thereby facilitating human resource management and development. This study also offers recommendations for business leaders and HRD practitioners striving to implement strategic HRD aimed at reducing disparities in gender and between educational qualifications and job assignments at workplace, with the overarching goals of enhancing staff performance. These recommendations prove instrumental in improving staff performance, strengthening organizational efficiency and ultimately tackling the issue of low productivity in Vietnam and neighboring countries.

This study findings underscore the significance of embracing strategic HRD while taking into account individual, organizational and contextual factors that influence IWP. This approach serves to bridge current gaps related to IWP, including Vietnam’s comparatively lower productivity compared to neighboring nations, educational qualifications and role allocations within the workplace, as well as the prevailing work standards and strategic objectives.

To the best of the authors’ knowledge, this rigorously validated Vietnamese version of the IWPQ is the first of its kind in Vietnam, making a significant contribution to inclusivity initiatives and offering substantial evidence to affirm the IWPQ’s relevance across diverse contexts.