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Article
Publication date: 5 April 2024

Abhishek Kumar Singh and Krishna Mohan Singh

In the present work, we focus on developing an in-house parallel meshless local Petrov-Galerkin (MLPG) code for the analysis of heat conduction in two-dimensional and…

Abstract

Purpose

In the present work, we focus on developing an in-house parallel meshless local Petrov-Galerkin (MLPG) code for the analysis of heat conduction in two-dimensional and three-dimensional regular as well as complex geometries.

Design/methodology/approach

The parallel MLPG code has been implemented using open multi-processing (OpenMP) application programming interface (API) on the shared memory multicore CPU architecture. Numerical simulations have been performed to find the critical regions of the serial code, and an OpenMP-based parallel MLPG code is developed, considering the critical regions of the sequential code.

Findings

Based on performance parameters such as speed-up and parallel efficiency, the credibility of the parallelization procedure has been established. Maximum speed-up and parallel efficiency are 10.94 and 0.92 for regular three-dimensional geometry (343,000 nodes). Results demonstrate the suitability of parallelization for larger nodes as parallel efficiency and speed-up are more for the larger nodes.

Originality/value

Few attempts have been made in parallel implementation of the MLPG method for solving large-scale industrial problems. Although the literature suggests that message-passing interface (MPI) based parallel MLPG codes have been developed, the OpenMP model has rarely been touched. This work is an attempt at the development of OpenMP-based parallel MLPG code for the very first time.

Details

Engineering Computations, vol. 41 no. 2
Type: Research Article
ISSN: 0264-4401

Keywords

Open Access
Article
Publication date: 10 May 2023

Marko Kureljusic and Erik Karger

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current…

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Abstract

Purpose

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

Design/methodology/approach

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

Findings

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Research limitations/implications

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Practical implications

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

Originality/value

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 22 December 2023

Vaclav Snasel, Tran Khanh Dang, Josef Kueng and Lingping Kong

This paper aims to review in-memory computing (IMC) for machine learning (ML) applications from history, architectures and options aspects. In this review, the authors investigate…

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Abstract

Purpose

This paper aims to review in-memory computing (IMC) for machine learning (ML) applications from history, architectures and options aspects. In this review, the authors investigate different architectural aspects and collect and provide our comparative evaluations.

Design/methodology/approach

Collecting over 40 IMC papers related to hardware design and optimization techniques of recent years, then classify them into three optimization option categories: optimization through graphic processing unit (GPU), optimization through reduced precision and optimization through hardware accelerator. Then, the authors brief those techniques in aspects such as what kind of data set it applied, how it is designed and what is the contribution of this design.

Findings

ML algorithms are potent tools accommodated on IMC architecture. Although general-purpose hardware (central processing units and GPUs) can supply explicit solutions, their energy efficiencies have limitations because of their excessive flexibility support. On the other hand, hardware accelerators (field programmable gate arrays and application-specific integrated circuits) win on the energy efficiency aspect, but individual accelerator often adapts exclusively to ax single ML approach (family). From a long hardware evolution perspective, hardware/software collaboration heterogeneity design from hybrid platforms is an option for the researcher.

Originality/value

IMC’s optimization enables high-speed processing, increases performance and analyzes massive volumes of data in real-time. This work reviews IMC and its evolution. Then, the authors categorize three optimization paths for the IMC architecture to improve performance metrics.

Details

International Journal of Web Information Systems, vol. 20 no. 1
Type: Research Article
ISSN: 1744-0084

Keywords

Article
Publication date: 16 January 2023

Faisal Lone, Harsh Kumar Verma and Krishna Pal Sharma

The purpose of this study is to extensively explore the vehicular network paradigm, challenges faced by them and provide a reasonable solution for securing these vulnerable…

Abstract

Purpose

The purpose of this study is to extensively explore the vehicular network paradigm, challenges faced by them and provide a reasonable solution for securing these vulnerable networks. Vehicle-to-everything (V2X) communication has brought the long-anticipated goal of safe, convenient and sustainable transportation closer to reality. The connected vehicle (CV) paradigm is critical to the intelligent transportation systems vision. It imagines a society free of a troublesome transportation system burdened by gridlock, fatal accidents and a polluted environment. The authors cannot overstate the importance of CVs in solving long-standing mobility issues and making travel safer and more convenient. It is high time to explore vehicular networks in detail to suggest solutions to the challenges encountered by these highly dynamic networks.

Design/methodology/approach

This paper compiles research on various V2X topics, from a comprehensive overview of V2X networks to their unique characteristics and challenges. In doing so, the authors identify multiple issues encountered by V2X communication networks due to their open communication nature and high mobility, especially from a security perspective. Thus, this paper proposes a trust-based model to secure vehicular networks. The proposed approach uses the communicating nodes’ behavior to establish trustworthy relationships. The proposed model only allows trusted nodes to communicate among themselves while isolating malicious nodes to achieve secure communication.

Findings

Despite the benefits offered by V2X networks, they have associated challenges. As the number of CVs on the roads increase, so does the attack surface. Connected cars provide numerous safety-critical applications that, if compromised, can result in fatal consequences. While cryptographic mechanisms effectively prevent external attacks, various studies propose trust-based models to complement cryptographic solutions for dealing with internal attacks. While numerous trust-based models have been proposed, there is room for improvement in malicious node detection and complexity. Optimizing the number of nodes considered in trust calculation can reduce the complexity of state-of-the-art solutions. The theoretical analysis of the proposed model exhibits an improvement in trust calculation, better malicious node detection and fewer computations.

Originality/value

The proposed model is the first to add another dimension to trust calculation by incorporating opinions about recommender nodes. The added dimension improves the trust calculation resulting in better performance in thwarting attacks and enhancing security while also reducing the trust calculation complexity.

Details

International Journal of Pervasive Computing and Communications, vol. 20 no. 1
Type: Research Article
ISSN: 1742-7371

Keywords

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