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Energy constraint is always a serious issue in wireless sensor networks, as the energy possessed by the sensors is limited and non‐renewable. Data aggregation at intermediate base stations increases the lifespan of the sensors, whereby the sensors' data are aggregated before being communicated to the central server. This paper proposes a query‐based aggregation within Monte Carlo simulator to explore the best and worst possible query orders to aggregate the sensors' data at the base stations. The proposed query‐based aggregation model can help the network administrator to envisage the best query orders in improving the performance of the base stations under uncertain query ordering. Furthermore, it aims to examine the feasibility of the proposed model to engage simultaneous transmissions at the base station and also to derive a best‐fit mathematical model to study the behavior of data aggregation with uncertain querying order.

The paper considers small and medium‐sized wireless sensor networks comprised of randomly deployed sensors in a square arena. It formulates the query‐based data aggregation problem as an uncertain ordering problem within Monte Carlo simulator, generating several thousands of uncertain orders to schedule the responses of M sensors at the base station within the specified time interval. For each selected time interval, the model finds the best possible querying order to aggregate the data with reduced idle time and with improved throughput. Furthermore, it extends the model to include multiple sensing parameters and multiple aggregating channels, thereby enabling the administrator to plan the capacity of its WSN according to specific time intervals known in advance.

The experimental results within Monte Carlo simulator demonstrate that the query‐based aggregation scheme show a better trade‐off in maximizing the aggregating efficiency and also reducing the average idle‐time experienced by the individual sensor. The query‐based aggregation model was tested for a WSN containing 25 sensors with single sensing parameter, transmitting data to a base station; moreover, the simulation results show continuous improvement in best‐case performances from 56 percent to 96 percent in the time interval of 80 to 200 time units. Moreover, the query aggregation is extended to analyze the behavior of WSN with 50 sensors, sensing two environmental parameters and base station equipped with multiple channels, whereby it demonstrates a shorter aggregation time interval against single channel. The analysis of average waiting time of individual sensors in the generated uncertain querying order shows that the best‐case scenario within a specified time interval showed a gain of 10 percent to 20 percent over the worst‐case scenario, which reduces the total transmission time by around 50 percent.

The proposed query‐based data aggregation model can be utilized to predict the non‐deterministic real‐time behavior of the wireless sensor network in response to the flooded queries by the base station.

This paper employs a novel framework to analyze all possible ordering of sensor responses to be aggregated at the base station within the stipulated aggregating time interval.

Continuous exposure and over‐utilization of sensors in harsh environments can lead some sensors to fail, and thereby not covering the service area effectively and efficiently. The purpose of this paper is to propose a two‐level coverage restoration scheme for the failing sensors by the existing sensors deployed in the immediate neighborhood of the failing sensors. The restoration scheme extends the search process to the set of failed sensors' corner neighbors at a second stage, with non‐available immediate active neighboring sensors at its first stage. Thus, the coverage restoration scheme attempts to sustain a maximum area of coverage with failed sensors.

The authors have considered a wireless sensor network (WSN), comprised of sensors deployed in a grid‐based arrangement in an inaccessible arena. The authors have formulated the coverage restoration problem as an optimization problem, to find the nearest and most apt neighbor sensors to reach solutions of maximizing the coverage area with failed sensors, while minimizing the energy consumption. Simulated annealing has been utilized as a search algorithm to find out the neighboring sensors with maximal energy in the vicinity of the failed node to cover its area.

The experimental results within the optimization algorithm have demonstrated that the restoration scheme shows a better trade‐off in maximizing the coverage area up to 90 per cent with a decrease of 26 per cent lifespan. The performance of the algorithm is further improved with extended search space including the corner neighbors in addition to the immediate neighbors.

The proposed coverage restoration can be embedded within applications using WSN to restore the coverage and maintain its functionality with optimized energy consumption.

The paper employs a novel framework to restore the coverage of the failed sensors by doubling the sensing area of the neighborhood sensors, and it utilizes an optimization scheme to search for neighborhood sensors with maximal energy to extend the lifespan of WSN.

This study aims to investigate the relationship between stock markets, environmental, social and governance (ESG) factors and Shariah-compliant in an integrated framework.

The authors employ the multivariate factor stochastic volatility (mvFSV) framework to extract the volatility of the different sectoral indices. Based on this evidence, the authors employ the quantile vector autoregressive (QVAR) approach to examine the dynamic spillover connectedness among the aforementioned indices.

The study emphasizes the following major findings: (1) significant time-varying spillover connectedness across quantiles, (2) bidirectional and asymmetric spillover effect among the ESG index and the other sectoral indices, (3) the strength of spillover connectedness is time-varying across quantiles, (4) based on the perspective of portfolio optimization, ESG market is a significant strong forecasting contributor to conventional and Shariah-compliant markets, (5) overall, the findings point out serious quantile pass-through effect among ESG index and the other sectoral indices during the COVID-19 health crisis.

This study extends the previous literature in the following ways. First, to the best of the researchers’ knowledge, none of the existing studies have investigated the relationship between stock markets, ESG factors and Shariah-compliant in an integrated framework. Second, this study extends the previous scholarships by applying the mvFSV. Third, the authors propose a new rolling version to estimate dynamic spillovers, namely the rolling-window quantile VAR method. This approach provides a great advantage in computing the dynamics of return and variance spillover between variables in terms not only of the overall factor but also of the net (pairwise) aspect.

This articles provides a managerial framework to examine and analyse factors that may influence government decision making in less developed countries. In order to market successfully to these buyers, a series of hurdles has to be cleared. These include meeting eligibility, following procedures, establishing critical linkages, developing competitive offers and exerting appropriate influence. International firms can enhance their success and profits by taking a serious, long‐term approach to these markets.

This paper aims to investigate the impact of the implementation of the critical audit matters (CAMs) disclosure requirement and the subsequent relationship between CAM disclosures and audit report lag, as well as audit fees in the USA.

This study used difference-in-differences analyses to investigate the impact that the implementation of the requirement for auditors to report CAMs on their audit report has on the audit process. It also used levels regression models to examine the relationship that CAM disclosures have with audit report lag and audit fees.

This study found that the implementation of the CAM disclosure requirement in the USA reduced audit report lag while not significantly affecting audit fees. This suggests that the CAM disclosure requirement may increase the cooperation between auditors and managers and improve the efficiency of the audit process.

This study’s results are informative for assessing the economic impact of requiring CAM disclosures, which should be of importance to regulators, auditors and accounting researchers.

This study used different approaches to investigate two aspects of the CAM disclosure requirement – the effect of the implementation of the disclosure requirement and the subsequent effects related to CAM reporting outcomes. Unlike many previous studies investigating CAM disclosures, which relied on experiments and questionnaires, this study used actual CAM disclosure data in the USA to investigate the impact on audit report lag and audit fees.

The macro‐environment of the banking industry in Saudi Arabia is considered, the development of commercial banking is discussed, and present banking activities with regard to branches, services and promotion are examined. This comprehensive look at the Saudi bank marketing scene draws on the work of published writers, interviews with banking officials and the authors' own observations and experiences.

We review and analyze the accounting literature that examines the effects of accounting conservatism on financial statements and financial statement users. We begin by analyzing how conservatism affects the reported numbers on the financial statements. These studies primarily evaluate how conservatism affects earnings quality, including earnings persistence and the presence of earnings management. Next, we assess the effect of accounting conservatism on the users of the financial statements. We identify three primary users of the financial statements: (1) equity market users (2) debt market users and (3) corporate governance users. Within each of these categories, we analyze the findings of prior research and explore unanswered research questions. By analyzing the effects of accounting conservatism from a diverse range of research topics, we inform the discussion on the costs and benefits of accounting conservatism.

The purpose of this study is to investigate the adoption of waqf technology (Waqftech) using blockchain smart contracts for corporate waqf crowdfunding. Despite the growing interest in Waqftech, Malaysian enterprises have not fully embraced this emerging technology because of uncertainty regarding the benefits it offers to contributors. The research incorporates two theoretical frameworks: the electronic data interchange (EDI) model for firms’ technology adoption, and the triple bottom line theory (TBL) for corporate social responsibility.

A quantitative method using a cross-sectional survey design with a five-point Likert scale questionnaire was used. Data was collected from 210 decision-makers representing small and medium-sized enterprises and analyzed using partial least squares-structural equation modeling.

The findings from this research suggest that Malaysian enterprises are influenced by both corporate and social predictive benefits when using blockchain crowdfunding, but not by environmental benefits. The adoption of blockchain smart contracts does not correlate with predictive environmental benefits because of misconceptions about the disruptive technology’s impact on biological and digital environmental preservation.

This research focuses on organizational behavior rather than individual users of waqf crowdfunding, and it is limited, primarily focusing within Malaysia and regions with similar waqf structures.

The Waqftech framework allows innovative mechanisms for executing corporate waqf investment returns to the intended beneficiaries through the smart contracts’ platform. In addition, this study supports relevant corporate social responsibility and creating shared value technology adoption theories, including EDI and TBL. Aside from this, the study provides empirical implications for waqf management using fintech platforms.

This groundbreaking study focuses on creating a Waqftech model for corporate waqf crowdfunding. The results of this study are important for the development of government policies that support the use of Waqftech in charitable fundraising. More research on biological and digital environmental perspectives is proposed to foster investors’ confidence in the visibility of digital tracking and lead to swift investments in future metaverse fundraising platforms.

The purpose of this paper is to propose a four‐level hierarchy model for multimedia documents representation to be used during the dynamic scheduling and altering of multimedia contents.

The four‐level hierarchy model (object, operation, timing, and precedence), offers a fine‐grain representation of multimedia contents and is embedded within a research tool, which is called WEBCAP. WEBCAP utilizes the four‐level hierarchy to synchronize the retrieval of objects in the multimedia document employing Allen's temporal relations, and then applies the Bellman‐Ford's algorithm on the precedence graph to schedule all operations (fetch, transmit, process, and render), while satisfying the in‐time updating and all web workload's resources constraints.

The experimental results demonstrate the effectiveness of the model in scheduling the periodical updating multimedia documents while considering a variety of workloads on web/TCP.

WEBCAP should be enhanced to automatically measure and/or approximate the available bandwidth of the system using sophisticated measurement of end‐to‐end connectivity. In addition, WEBCAP should be expanded and enhanced to examine system infrastructure for more real‐time applications, such as tele‐medicine and e‐learning.

WEBCAP can be used as an XML markup language for describing multimedia presentations. It can be used to create online presentations similar to PowerPoint on desktop environment, or used as an interactive e‐learning tool. An HTML browser may use a WEBCAP plug‐in to display a WEBCAP document embedded in an HTML/XML page.

This paper proposed a dynamic scheduling of multimedia documents with frequent updates taking into consideration the network's workload to reduce the packet lost ratio in the TCP flow, especially in the early stages. WEBCAP can be used to guide distributed systems designers/managers to schedule or tune their resources for optimal or near optimal performance, subject to minimizing the cost of document retrieval while satisfying the in time constraints.