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This paper aims to utilize machine learning and soft computing to propose a new method of rough sets using deep learning architecture for many real-world applications.

The objective of this work is to propose a model for deep rough set theory that uses more than decision table and approximating these tables to a classification system, i.e. the paper propose a novel framework of deep learning based on multi-decision tables.

The paper tries to coordinate the local properties of individual decision table to provide an appropriate global decision from the system.

The rough set learning assumes the existence of a single decision table, whereas real-world decision problem implies several decisions with several different decision tables. The new proposed model can handle multi-decision tables.

The proposed classification model is implemented on social networks with preferred features which are freely distribute as social entities with accuracy around 91 per cent.

The deep learning using rough sets theory simulate the way of brain thinking and can solve the problem of existence of different information about same problem in different decision systems

This paper utilizes machine learning and soft computing to propose a new method of rough sets using deep learning architecture for many real-world applications.

Media has always been used as a key manipulator of public agendas, political beliefs and individuals’ attitudes. The purpose of this study is to investigate the impact of three adaptive media strategies on the pattern and dynamics of potential crowds.

An agent-based approach is used to simulate the three adaptive media strategies on the pattern and dynamics of potential crowds. During the experiments, the media broadcast is intensified to gather momentum for crowd movements or is lessened to maintain the budget.

The results show that a slight change in the media management strategy could lead to a radical different impact on the crowd dynamics. The results also show that a quite smart media strategy could outperform a strategy with an unlimited budget. Finally, the structure of the society shows a significant influence on the crowd dynamics than it could be inferred.

The model presents an explanatory toolkit for the crowd complexity. The results provide deep insights into the crowd formation and a basis for understanding the influence of media and the impact of its strategies on the crowd dynamics.

Earnings quality is of great concern to corporate stakeholders, including capital providers in international markets with widely varying regulatory pedigrees and ownership patterns. This paper aims to examine the association between the cost of equity capital and earnings quality, contextualised via tests that incorporate the potential for moderating effects around institutional settings. The analysis focuses on and compares evidence relating to (common law) UK/US firms and (civil law) German firms over the period 2005–2018 and seeks to identify whether, given institutional dissimilarities, significant differences exist between the two settings.

First, the authors undertake a review of the extant literature on the link between earnings quality and the cost of capital. Second, using a sample of 948 listed companies from the USA, the UK and Germany over the period 2005 to 2018, the authors estimate four implied cost of equity capital proxies. The relationship between companies’ cost of equity capital and their earnings quality is then investigated.

Consistent with theoretical reasoning and prior empirical analyses, the authors find a statistically negative association between earnings quality, evidenced by information relating to accruals and the cost of equity capital. However, when they extend the analysis by investigating the combined effect of institutional ownership and earnings quality on financing cost, the impact – while negative overall – is found to vary across legal backdrops.

This paper uses institutional ownership as a mediating variable in the association between earnings quality and the cost of equity capital, but this is not intended to suggest that other measures may be of relevance here and additional research might usefully expand the analysis to incorporate other forms of ownership including state and foreign bases. Second, and suggestive of another avenue for developing the work presented in the study, the authors have used accrual measures of earnings quality.

The results are shown to provide potentially important insights for policymakers, creditors and investors about the consequences of earnings quality variability. The results should be of interest to firms seeking to reduce their financing costs and retain financial viability in the wake of the impact of the Covid-19 pandemic.

The reported findings extends the single-country results of Eliwa et al. (2016) for the UK firms and Francis et al. (2005) for the USA, whereby both reported that the cost of equity capital is negatively associated with earnings quality attributes. Second, in a further increment to the extant literature (particularly Francis et al., 2005 and Eliwa et al., 2016), the authors find the effect of institutional ownership to be influential, with a significantly positive impact on the association between earnings quality and the cost of equity capital, suggesting in turn that institutional ownership can improve firms’ ability to secure cheaper funding by virtue of robust monitoring. While this result holds for the whole sample (the USA, the UK and Germany), country-level analysis shows that the result holds only for the common law countries (the UK and the USA) and not for Germany, consistent with the notion that extant legal systems are a determining factor in this context. This novel finding points to a role for institutional investors in watching and improving the quality of financial reports that are valued by the market in its price formation activity.

The aim of this paper is to identify the university student’s preferences for some important attributes of residence hall design. The study also attempts to highlight the differences and similarities in student’s preferences.

The survey was distributed among students who were living in residence halls of a public university in Malaysia. A total of 752 students were recruited as participants. Data were collected using a self-administrated questionnaire. Students were asked to indicate their preferences rating a 4-point scale. The survey included questions concerning students’ preferences for residing in traditional and suite-style residence halls, single room and double room as well as rooms in which each student’s area is marked clearly. Collected data were analysed using PASW Statistics 17.

The results indicated that, in total, students highly preferred residing in suite-style to traditional residence halls. Staying in a single room with shared bathroom was also preferred to double-sharing room. The results of study also indicated that living in a room in which each student ' s area is marked clearly is of great interest. The study proved significant differences in the students’ preferences based on their gender, nationality and study level.

The outcome of this study can enhance the awareness of residence hall organizers and architects with regard to some of students’ priorities.

The results give an important insight into student’s preferences towards their residence hall. The study provides statistic evidence unfavourably of traditional residence halls among the students of new generation. It also provides an insight into students ' greater needs and requirements for privacy.

This paper aims to present the most influential factors on classroom indoor PM_2.5 (Particulate Matter < 2.5 µ), determining the level of PM_2.5 concentration in five pre-schools located in the most densely populated district of the Tehran metropolitan area (district 6) as a case study to consider the children's exposure to air pollutants and introducing a suitable model, for the first time, to predict PM_2.5 concentration changes, inside pre-schools.

Indoor and outdoor classes PM_2.5 concentrations were measured using two DUSTTRAK direct-reading instruments. Additional class status information was also recorded; concurrently, urban PM_2.5 concentrations and meteorological data were obtained from the fixed monitoring stations and Meteorological Organization. Then, the predicted concentrations of the indoor PM_2.5, from introduced multiple linear regression model via SPSS, compared with the nearest urban air pollution monitoring stations data.

The average outdoor PM_2.5 concentration (43 ± 0.32 µg m⁻³) was higher than the mean indoor (32 ± 0. 21 µg m⁻³), and both were significantly (p < 0.001) surpassing the 24-h EPA standard level. The indoor PM_2.5 concentrations had the highest level in the autumn (48.7 µg m⁻³) and significantly correlated with the outdoor PM_2.5 (r = 0.94, p < 0.001), the number of pupils, ambient temperature, wind speed, wind direction and open area of the doors and windows (p < 0.001). These parameters, as the main determinants, have led to present a 7-variable regression model, with R² = 0.705, which can predict PM_2.5 concentrations in the pre-school classes with more than 80% accuracy. It can be presumed that the penetration of outdoor PM_2.5 was the main source of indoor PM_2.5 concentrations.

This study faced several limitations, such as accessibility to classrooms, and limitations in technicians' numbers, leading to researchers monitoring indoor and outdoor PM concentrations in schools once a week. Additionally, regarding logistical limitations to using monitoring instruments in pre-schools simultaneously, correction factors by running the instruments were applied to obtain comparable measurements.

The author hereby declares that this submission is his own work and to the best of its knowledge it contains no materials previously published or written by another person.

A methodology for using rough set for preference modeling in decision problem is presented in this paper; where we will introduce a new approach for deriving knowledge rules from database based on rough set combined with genetic programming. Genetic programming belongs to the most new techniques in applications of artificial intelligence. Rough set theory, which emerged about 20 years back, is nowadays a rapidly developing branch of artificial intelligence and soft computing. At the first glance, the two methodologies that we discuss are not in common. Rough set construct is the representation of knowledge in terms of attributes, semantic decision rules, etc. On the contrary, genetic programming attempts to automatically create computer programs from a high‐level statement of the problem requirements. But, in spite of these differences, it is interesting to try to incorporate both the approaches into a combined system. The challenge is to obtain as much as possible from this association.

This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of Malaysian CG, identifies crucial gaps in the literature and outlines an agenda for impending research.

Following a systematic literature review approach, a final sample of 125 studies from Scopus and Web of Science databases was used in this study. These studies were selected based on quality assessment criteria. Then, the sample literature was evaluated in terms of journals, methodology, theories, modelling, research outcomes and CG characteristics.

The results show that there is a growing interest among researchers to further explore CG aspects in Malaysia due to the continuous development of the Malaysian CG codes. Likewise, the review reveals that the majority of prior studies are quantitative and were carried out using archived data from non-financial firms. Also, the existing literature has primarily focused on the outcomes of CG, especially firm performance.

Overall, the results show that there is ample room for future research. The present paper identifies a number of methodological problems and concerns, and discusses the implications of these problems, while also providing recommendations for future research. The main caveat is that the authors use scholarly papers published in academic journals only, but this approach offers them with opportunities for considerable further developments.

To the best of the authors’ knowledge, this study contributes to the literature by being the first of its kind to concentrate on the Malaysian context. It provides a comprehensive knowledge assessment of the Malaysian CG research and offers advice regarding improvements in research, policy and practice by identifying possible knowledge gaps. Consequently, this study provides a cohesive story of the past and a road map for future research on Malaysian CG.

The growing popularity of mobile technology has led governments across the world to develop mobile business models and encouraged the transition from the electronic government (e-government) to the mobile government (m-government). However, only a small amount of data is available regarding m-government implementation in developing countries and users’ behavioural intentions (BIs) with respect to the utilization of such services. To address this issue, this study attempts to identify factors that affect m-government acceptance among citizens of the United Arab Emirates (UAE). This study aims to examine the relationships between m-government service characteristics and m-government technology characteristics by analysing their perceived ease-of-use, perceived usefulness, user attitudes towards m-government usage and corresponding BIs with respect to utilization of m-government services.

This study is based on a quantitative survey conducted among 326 users of m-government services in the UAE. The responses were tabulated on a five-point Likert scale. Structural equation modelling was used to evaluate the performance of the proposed model and verify the hypothesized relationships between its constructs.

Overall, the research findings indicate that: users’ intention to use m-government applications has three determinants – attitude towards m-government use, m-government ease of use and m-government usefulness; m-government usefulness and ease of use have a significant influence on user attitudes towards m-government; and perceived ease of use of the service, currency of the services, the accuracy of the provided information, the security concerns associated with the utilization of the m-government services, trust in the m-government services and the risks perceived in using the m-Government service are antecedents of users’ perceptions of the m-government services.

This study has improved our understanding of the critical mobile technology factors that are needed to improve user acceptance of m-government services. The study presents important implications for both theory and practice.

Content analysis was used to measure corporate social responsibility (CSR) reporting. The ordinary least squares (OLS) regressions with robust standard errors are used to examine the relationships for a sample of 168 firm-year observations listed on the Palestine Exchange during 2018–2021. A logistic regression is also utilized as an alternative measurement for CSR quantity disclosure and to ensure the robustness of the author’s main findings.

Based on 168 observations listed on the Palestine Exchange (PEX) between 2018 and 2021, this study examines the impact of women's representation on the CSR reporting of Palestinian firms' boards. Moreover, the moderating effect of ownership concentration on the relationship between BGD and CSR reporting is examined. In order to test the hypotheses, the author’s employ OLS regressions with robust standard errors. A logistic regression is also utilized as an alternative measurement for CSR quantity disclosure and to ensure the robustness of the author’s main findings.

The results reveal that Palestinian companies with more women on their boards have higher CSR practices and disclosure levels. In addition to the validity of agency, stakeholder and legitimacy theories, the findings show the relevance of gender socialization and critical mass theories in explaining the favorable influence of women's presentation on boards in promoting best practices among Palestinian firms, such as CSR disclosure.

The study contributes to the limited literature in the MENA and Arab region countries by examining the influence of BGD on CSR reporting in Palestine, an emerging economy characterized by highly political and economic instability. The study offers a novel contribution by examining the impact of BGD, on not only the CSR reporting quantity but also the reporting quality. However, the generalizability of the study is limited due to the small sample size.

The findings of the study may bring the issues of CSR disclosure and female representation on board of directors to the attention of Palestinian firms' board of directors and managers, investors, professional associations, policymakers and regulators. While listed firms are only required to provide general information that falls under the scope of CSR in their annual reports under the Palestinian code of corporate governance, women representation on boards of directors is not addressed.

This study adds to the very limited literature on the role of the BGD in promoting CSR reporting in the Middle Eastern and Arabic markets in general, and in the Palestinian context in particular. This paper not only investigates but also seeks to theorize this role.

In view of organizational inertia, with the occurrence of a major event, though resource rigidity minimizes, however simultaneously, it increases process rigidity, which creates difficulties in motivating managers and dealing with the agency problem. Therefore, keeping in mind the high demand created by the China–Pakistan Economic Corridor and Naya Pakistan Housing Scheme in the cement sector of Pakistan, the purpose of this paper is to investigate the impact of corporate governance (CG) on the cost of equity (COE) in the cement sector, to deal with the problems surging during and after the completion of these projects and highlight further opportunities for the cement sector of Pakistan.

CG is a qualitative concept therefore, eight proxies have been used to measure it along with the two control variables. This study uses balance panel data of six years from 2012 to 2017, collected from 18 companies of the cement sector of Pakistan. Descriptive statistics have been used to describe the data, correlation matrix to see the nature of the relationship, and Pooled OLS as the estimation technique, while to analyze the data a statistical package 13 has been used. To measure the COE, the Capital Asset Pricing Model (CAPM) has been used.

Regression results suggest that block ownership, insider ownership and the board size are insignificant, while CEO tenure is negatively and significantly associated with the COE. Non-executive directors, independence and CEO duality are insignificant; however, diversity is positively and significantly associated with the COE. Moreover, the mean value of the COE is 8.22 percent for the cement sector, while the coefficient of determination of the model under study is 74 percent.

This paper is based on the data from the cement sector of Pakistan only. Therefore, this is the reason that these results cannot be generalized on the whole economy of Pakistan.

This study helps in finding out the COE value specific to the cement sector, which will help this sector to evaluate the capital budgeting decision more precisely and accurately than before. Moreover, the association of diversity as positive, while independence as negative with the COE highlights a room for improvement in the implementation of CG codes by SECP. This study also helps to mitigate the impact of inertia, the after-effects of high demand, and managing the agency problem in the cement sector.

This is the first study using CG data collected just after the revised promulgation of CG codes in 2012, along with a wide range of eight proxies measuring CG and its impact on the COE in the cement sector.