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The primary purpose of this paper is to identify the so-called core authors and their publications according to pre-defined criteria and thereby direct the users to the fastest and easiest way to get a picture of the otherwise pervasive field of bankruptcy prediction models. The authors aim to present state-of-the-art bankruptcy prediction models assembled by the field's core authors and critically examine the approaches and methods adopted.

The authors conducted a literature search in November 2022 through scientific databases Scopus, ScienceDirect and the Web of Science, focussing on a publication period from 2010 to 2022. The database search query was formulated as “Bankruptcy Prediction” and “Model or Tool”. However, the authors intentionally did not specify any model or tool to make the search non-discriminatory. The authors reviewed over 7,300 articles.

This paper has addressed the research questions: (1) What are the most important publications of the core authors in terms of the target country, size of the sample, sector of the economy and specialization in SME? (2) What are the most used methods for deriving or adjusting models appearing in the articles of the core authors? (3) To what extent do the core authors include accounting-based variables, non-financial or macroeconomic indicators, in their prediction models? Despite the advantages of new-age methods, based on the information in the articles analyzed, it can be deduced that conventional methods will continue to be beneficial, mainly due to the higher degree of ease of use and the transferability of the derived model.

The authors identify several gaps in the literature which this research does not address but could be the focus of future research.

The authors provide practitioners and academics with an extract from a wide range of studies, available in scientific databases, on bankruptcy prediction models or tools, resulting in a large number of records being reviewed. This research will interest shareholders, corporations, and financial institutions interested in models of financial distress prediction or bankruptcy prediction to help identify troubled firms in the early stages of distress.

Bankruptcy is a major concern for society in general, especially in today's economic environment. Therefore, being able to predict possible business failure at an early stage will give an organization time to address the issue and maybe avoid bankruptcy.

To the authors' knowledge, this is the first paper to identify the core authors in the bankruptcy prediction model and methods field. The primary value of the study is the current overview and analysis of the theoretical and practical development of knowledge in this field in the form of the construction of new models using classical or new-age methods. Also, the paper adds value by critically examining existing models and their modifications, including a discussion of the benefits of non-accounting variables usage.

A community demonstrates the unique qualities and relationships between its members that distinguish it from other communities within a network. Network analysis relies heavily on community detection. Despite the traditional spectral clustering and statistical inference methods, deep learning techniques for community detection have grown in popularity due to their ease of processing high-dimensional network data. Graph convolutional neural networks (GCNNs) have received much attention recently and have developed into a potential and ubiquitous method for directly detecting communities on graphs. Inspired by the promising results of graph convolutional networks (GCNs) in analyzing graph structure data, a novel community graph convolutional network (CommunityGCN) as a semi-supervised node classification model has been proposed and compared with recent baseline methods graph attention network (GAT), GCN-based technique for unsupervised community detection and Markov random fields combined with graph convolutional network (MRFasGCN).

This work presents the method for identifying communities that combines the notion of node classification via message passing with the architecture of a semi-supervised graph neural network. Six benchmark datasets, namely, Cora, CiteSeer, ACM, Karate, IMDB and Facebook, have been used in the experimentation.

In the first set of experiments, the scaled normalized average matrix of all neighbor's features including the node itself was obtained, followed by obtaining the weighted average matrix of low-dimensional nodes. In the second set of experiments, the average weighted matrix was forwarded to the GCN with two layers and the activation function for predicting the node class was applied. The results demonstrate that node classification with GCN can improve the performance of identifying communities on graph datasets.

The experiment reveals that the CommunityGCN approach has given better results with accuracy, normalized mutual information, F1 and modularity scores of 91.26, 79.9, 92.58 and 70.5 per cent, respectively, for detecting communities in the graph network, which is much greater than the range of 55.7–87.07 per cent reported in previous literature. Thus, it has been concluded that the GCN with node classification models has improved the accuracy.

This study aims to achieve the post-stall pitching maneuver (PSPM) and decrease the deflection frequency of aircraft actuators controlled by the robust backstepping method based on event-triggered mechanism (ETM), nonlinear disturbance observer (NDO) and dynamic surface control (DSC) techniques.

To estimate unsteady aerodynamic disturbances (UADs) to suppress their adverse effects, the NDO is designed. To avoid taking the derivative of the virtual control law directly and eliminate the coupling term of the system states and dynamic surface errors in the stability analysis, an improved DSC is developed. Combined with the NDO and DSC techniques, a robust backstepping method is proposed to achieve the PSPM. Furthermore, to decrease the deflection frequency of the aircraft actuators, a state-dependent ETM is introduced.

An ETM-and-NDO-based backstepping method with an improved DSC technique is developed to achieve the PSPM and decrease the deflection frequency of aircraft actuators. And simulation results are presented to verify the effectiveness of the proposed paper.

Few studies have been conducted on the control of the PSPM in which the lateral and longitudinal attitude dynamics are coupled with each other considering the UADs. Moreover, the mechanism that can decrease the deflection frequency of aircraft actuators is rarely developed in existing research. This study proposes an ETM-and-NDO-based backstepping scheme to address these problems with satisfactory performance of the PSPM.

The Internet of Things has made the shift to the digital era possible, even though the Architecture, Engineering and Construction (AEC) sector has not embraced nor integrated it within the core functions compared to other sectors. The need to enhance sustainable construction with the adoption of Internet of Things in this sector cannot be overemphasized. However, the real-world applications of Internet of Things in smart buildings remain relatively unexplored in the AEC sector due to several issues related to deployment and energy-saving potentials. Given these challenges, this paper proposes to identify the present state of development and research in Internet of Things and smart buildings, identify Internet of Things clusters and applications in smart buildings.

Bibliometric analyses of papers from 2010 to 2023 using the Scopus database and scientometric evaluations using the VosViewer software were undertaken. The proper search keyword was identified by using the phrases “ Internet of Things” and “Smart Building”. A total of 1158 documents in all, written by 3540 different writers, representing 2285 different institutions from 97 different countries were looked at. A metasynthesis was conducted and a system of Internet of Things applications in a smart building is illustrated.

The development of IoT and Smart Buildings is done in two phases: initiation (2010–2012) and development phase (2013–2023). The IoT clusters comprised Internet of things, energy efficiency, intelligent buildings, smart buildings and automation; while the most commonly used applications were analysed and established. The study also determined the productive journals, documents, authors and countries.

Documents published in the Scopus database from 2010 to 2023 were considered for the bibliometric analysis. Journal articles, conference papers, reviews, books and book chapters written in English language represent the inclusion criteria, while articles in press, conference reviews, letters, editorials, undefined sources and all medical and health publications were excluded.

The results of this study will be used by construction stakeholders and policymakers to identify key themes and applications in IoT-enabled smart buildings and to guide future research in the policymaking process of asset management.

The study utilised bibliometric analysis, scientometrics and metasynthesis to investigate Internet of things applications in smart buildings. The study identified Internet of things clusters and applications for smart building design and construction.

This paper aims to shed light on how children's literature in Africa deserves to be studied because African writers “decolonize” the minds of African children and children and adults around the world.

This paper defines children's literature from an African perspective and the “decolonization of the mind.” This is done to examine how two African writers provide narratives for children inspired by their cultures. They deal with themes, characters and symbols that interest children and adults.

Achebe and Youssef crossed many borders: the world of children and adults, animals and humans, vice and virtue, supernatural and real. Their stories take the reader on journeys that involve enriching, engaging and inspiring adventures.

Youssef and Achebe are prolific writers. Providing a survey of what is available in Arabic and Nigerian literature for children, is beyond the scope of this paper.

This paper sends a message to those in charge of the curriculum in schools in Egypt, the Arab countries, Africa and the world at large: decolonize the syllabi in schools because the world is not black and white. Literature for children that encourages critical thinking is available by African writers in Egypt, Nigeria and elsewhere.

The works discussed show that African writers are creative, and their works inspire the African child with pride in his/her identity, culture and heritage.

To the best of the author’s knowledge, no one has compared Egyptian and Nigerian literature for children before. Youssef and Achebe provide evidence that “Good literature gives the child a place in the world … and the world a place in the child.” – Astrid Lindgren.

The purpose of this paper is to explore what organizational adaptability means in the digitized context and to discuss how manufacturing companies achieve organizational adaptability during the digital transformation process.

By conducting semi-structured interviews and acquiring archive data from a typical Chinese manufacturing company, this paper gathers extensive data. Based on this, a single-case study methodology is used to investigate organizational adaptability in digital transformation.

This study identifies the process by which companies achieve organizational adaptability during digital transformation and deconstructs organizational adaptability into three dimensions: structural adaptability, operational adaptability and governance adaptability. This study also explores how organizational adaptability is affected by digital capabilities.

This study proposes a process model to demonstrate how organizational adaptability may be attained during digital transformation and redefines organizational adaptability in the context of digitization.

Digital platforms (DP) are transforming service delivery and affecting associated actors. The position of DPs is impacted by the regulations. However, emerging economies often lack the regulatory environment to support DPs. This paper aims to explore the regulatory developments for DPs using the multi-level perspective (MLP).

The paper explores regulatory developments of ride-hailing platforms (RHPs) in India and their impacts. This study uses qualitative interview data from platform representatives, bureaucrats, drivers, experts and policy documents.

Regulatory developments in the ride-hailing space cannot be explained as a linear progression. The static institutional assumptions, especially without considering the multi-actors and multi-levels in policy formulation, do not serve associated actors adequately in different times and spaces. The RHPs regulations must consider the perspective of new RHPs and the support available to them. Non-consideration of short- and long-term perspectives of RHPs may have unequal outcomes for established and new RHPs.

This research has implications for the digital economy regulatory ecosystem, DPs and implications for policymakers. Though the data from legal documents and qualitative interviews is adequate, transactional data from the RHPs and interviews with judiciary actors would have been insightful.

The study provides insights into critical aspects of regulatory evolution, governance and regulatory impact on the DPs’ ecosystem. The right balance of regulations according to the business models of DPs allows DPs to have space for growth and development of the platform ecosystem.

This research shows the interactions in the digital space and how regulations can impact various actors. A balanced policy can guide the paths of DPs to have equal opportunities.

DP regulations have a complex structure. The paper studies regulatory developments of DPs and the impacts of governance and controls on associated players and platform ecosystems.

Many popular simultaneous localization and mapping (SLAM) techniques have low accuracy, especially when localizing environments containing dynamically moving objects since their presence can potentially cause inaccurate data associations. To address this issue, the proposed FADM-SLAM system aims to improve the accuracy of SLAM techniques in environments containing dynamically moving objects. It uses a pipeline of feature-based approaches accompanied by sparse optical flow and multi-view geometry as constraints to achieve this goal.

FADM-SLAM, which works with monocular, stereo and RGB-D sensors, combines an instance segmentation network incorporating an intelligent motion detection strategy (iM) with an optical flow technique to improve location accuracy. The proposed AS-SLAM system comprises four principal modules, which are the optical flow mask and iM, the ego motion estimation, dynamic point detection and the feature-based extraction framework.

Experiment results using the publicly available RGBD-Bonn data set indicate that FADM-SLAM outperforms established visual SLAM systems in highly dynamic conditions.

In summary, the first module generates the indication of dynamic objects by using the optical flow and iM with geometric-wise segmentation, which is then used by the second module to compute the starting point of a posture. The third module, meanwhile, first searches for the dynamic feature points in the environment, and second, eliminates them from further processing. An algorithm based on epipolar constraints is implemented to do this. In this way, only the static feature points are retained, which are then fed to the fourth module for extracting important features.

This study aims to examine the impact of the COVID-19 pandemic on corporate tax avoidance (TA).

This study used a panel data set of US publicly traded firms listed in the Standard & Poor 500 index. Based on available information in the DATASTREAM database covering the 2019–2021 period, three proxies for TA are used, namely the current effective tax rate (CUETR), the cash effective tax rate and book-tax differences (BTD). Multiple regression models including industry and year fixed effects are estimated. Additional analyses are performed using BTD components i.e. temporary and permanent BTD, and testing the impact of the COVID-19 pandemic across industries.

The results show that the outbreak of the novel coronavirus (COVID-19) affected positively the CUETRs and negatively BTD, indicating a reduction in TA, in the postpandemic period. Further analyses provide evidence that this effect is the same, regardless of the degree of industry failure probability, but it is more driven by the reduction of deferred tax expenses (temporary BTD component). These findings suggest that the US publicly listed firms have experienced a serious drop in their income in the postpandemic period, following the markets closure and the quarantine periods that hampered business. Therefore, with lower profits, they are not willing to evade taxes.

This paper enriches taxation research during economic crises. The research findings have important policy implications. On the one hand, the fiscal policy should stimulate growth to allow firms to tackle the challenges they confronted post-COVID-19. On the other hand, the global economic crisis caused by the pandemic has led to a major deterioration in public finances and has raised inequalities across households. Therefore, it would be necessary to review public fiscal policies to achieve a balance of equity, growth and sustainability. In this context, tax reform focusing on tax progressivity could counter in part the negative economic effects of the COVID-19 pandemic and led to economy recovery.

This study contributes to the growing body of literature on the COVID-19 effects with a special focus on corporate practices. This study provides first evidence on the effect of the COVID-19 pandemic on manager’s behavior from taxation perspective. This study also enriches taxation research during economic crises.

This paper aims to examine the effects of bonding temperature, bonding time, bonding pressure and the presence of a Pt catalyst on the bonding strength of Cu/SB/P-Cu/SB/Cu joints by transient liquid phase bonding (TLPB).

TLPB is promising to assemble die-attaching packaging for power devices. In this study, porous Cu (P-Cu) foil with a distinctive porous structure and Sn-58Bi solder (SB) serve as the bonding materials for TLPB under a formic acid atmosphere (FA). The high surface area of P-Cu enables efficient diffusion of the liquid phase of SB, stimulating the wetting, spreading and formation of intermetallic compounds (IMCs).

The higher bonding temperature decreased strength due to the coarsening of IMCs. The longer bonding time reduced the bonding strength owing to the coarsened Bi and thickened IMC. Applying optimal bonding pressure improved bonding strength, whereas excessive pressure caused damage. The presence of a Pt catalyst enhanced bonding efficiency and strength by facilitating reduction–oxidation reactions and oxide film removal.

Overall, this study demonstrates the feasibility of low-temperature TLPB for Cu/SB/P-Cu/SB/Cu joints and provides insights into optimizing bonding strength for the interconnecting materials in the applications of power devices.