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Found 3836 matches for "All Articles"

Tax Management Research, Bibliometric Analysis Using Keywords and Abstracts

The challenges derived from tax operations in different jurisdictions make the management of tax obligations increasingly complex. Taking this into account, a bibliometric analysis is proposed to shed light on the content of the publications from a word analysis to identify research topics in a set of publications and establish relationships between concepts. The findings show a dominance of two large clearly segmented clusters: on the one hand, multinational companies trying to better manage their profits; and on the other, the Tax Agency trying to avoid tax evasion at all costs.

groups
Sonia Elizabeth Ramos-Medina mail
link https://doi.org/10.54216/JSDGT.010102

Volume & Issue

Vol. Volume 1 / Iss. Issue 1

Details open_in_new

An integrated Neutrosophic sets with MCDM methodology for location-allocation of relief centers

To aid those who have been affected by an earthquake, it is necessary to set up temporary relief facilities. The careful selection of suitable locations for these centers has a considerable impact on the procedures involved in the handling of urban emergencies. In this study, the decision model known as the VIKOR was used to determine the placement of relief centers in Cairo's district and the distribution of available space among them. The selection best location contains uncertainty, so the interval-valued neutrosophic sets were used to overwhelmed this vagueness. To begin, we will use VIKOR, which is the suggested clustering approach. The average method is used to compute the weights of selected criteria. Then the VIKOR technique is used to order and select the best location. The results of the implementation demonstrate that VIKOR, the clustering approach, is adequate in most situations. This strategy is suited for resolving such difficult site selection and allocation issues.

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Ahmed Abdelmonem mail -
Nehal Nabil Mostafa mail
link https://doi.org/10.54216/JNFS.050202

Volume & Issue

Vol. Volume 5 / Iss. Issue 2

Details open_in_new

Does Financial innovation improve Financial Inclusion in African countries?

  This paper aims to investigate the link between financial innovation and financial inclusion as measured by the number of depositors in commercial banks per 1000 adults, and financial innovation, as assessed by the number of ATMs and the ratio of bank credit to the private sector. Cross-sectional data for six African nations from the years 2006 to 2020 were used to specify and evaluate an econometric model based on previous studies. It was performed using the SUR (Seemingly Unrelated Regression) approach. The results demonstrate the beneficial role played by financial innovation in advancing the financial inclusion process in Africa, including the development of new services via ATMs and the issuance of credit to the private sector. Few studies concentrate on the link between financial innovation and financial inclusion, despite the theoretical and empirical literature focusing more on their determinants. This study intends to enrich the field by exploring the link between financial innovation and financial inclusion in six African economies during the period from 2006 to 2020.

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EL Yamani Rachida mail
link https://doi.org/10.54216/JSDGT.010101

Volume & Issue

Vol. Volume 1 / Iss. Issue 1

Details open_in_new

A Study of Derivative and Integration a Neutrosophic Functions

The objective of this paper is to study and define the neutrosophic real functions with one neutrosophic variable depending on the geometric isometry (AH-Isometry), with a lot of concepts from real analysis including continuality, differentiability, derivativility, integrability. We have presented the formal forms of different popular functions in neutrosophic environment like logarithmic function, exponential function, trigonometric functions. Rising neutrosophic derivative, indefinite integral, and definite integral well defined including rising to neutrosophic functions.

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Ahmed Salamah mail -
Malath F. Alaswad mail -
Rasha Dallah mail
link https://doi.org/10.54216/JNFS.050203

Volume & Issue

Vol. Volume 5 / Iss. Issue 2

Details open_in_new

Neutrosophic Multi-Criteria Decision-Making for Flood Risks Management: A Comprehensive Analysis

The terrible consequences that floods are having on human life and property can be seen all around the globe. The flood risks management problem is subject to uncertain and imprecise data, and it is influenced by several different factors. As a result, the assessment procedure in question might be seen as an instance of a challenging uncertain multi-criteria decision-making (MCDM) issue. Within the context of single-valued neutrosophic sets (SVNSs), this research aims to present a novel integrated methodology that is based on the Combined Compromise Solution (CoCoSo) technique under a neutrosophic environment. Both the decision-makers and the weights of the criteria are completely unknown. The average technique is used in the proposed methodology to calculate the weighting of the criteria, and an updated version of the CoCoSo method is used within the context of the SVN to decide which option is the most appropriate. In addition, an example case study of flood risk management is explored to highlight the entire execution process of the suggested technique. In addition, a comparison with other approaches that already exist is described to evaluate the validity of the results that were achieved.

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Abdullah Ali Salamai mail
link https://doi.org/10.54216/JNFS.050204

Volume & Issue

Vol. Volume 5 / Iss. Issue 2

Details open_in_new

Sentiment Analysis for Social Media Tweets Using Single-Valued Neutrosophic Sets and Fuzzy Sets

In the last ten years, exciting work at the intersection of several academic disciplines has been done in the areas of view mining and sentiment analysis. The sheer amount of social media text that is now accessible for sentiment analysis has expanded by a factor of multiples with the development of social media networks, resulting in the creation of a formidable corpus. An examination of the sentiments included within tweets has been performed to measure the general public's perspective on breaking news, as well as a variety of laws, regulations, individuals, and political movements. In the assessment of the sentiment of Twitter data, fuzzy logic (FL) was used, but neutrosophy, which makes consideration the idea of indeterminacy, was not applied. Fuzzy logic (FL) was utilized since neutrosophy was not utilized to analyze tweets. In this study, we present the idea of single valued-neutrosophic sets (SVNSs) that may have positive, indeterminate, and negative memberships. We used the sanders dataset to apply the proposed methodology. The fuzzy set (FS) has the indeterminacy value opposite the NS. FS has two only degrees, truth, and falsity. This paper shows the difference between the NS and FS in the sample of data.

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Gopal Chaudhary mail -
Amena Mahmoud mail -
J. A. Lobo Marques mail
link https://doi.org/10.54216/JNFS.050205

Volume & Issue

Vol. Volume 5 / Iss. Issue 2

Details open_in_new

A Short Note on Some Observable Outputs of Some Linear Discrete Time Systems

  In this paper, we study the problem of controllable and observable output of the type:     On the other hand, we present some new result about the formula of this linear discrete-time system and about controllable out put  

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Khadija Ben Othman mail
link https://doi.org/10.54216/GJMSA.030104

Volume & Issue

Vol. Volume 3 / Iss. Issue 1

Details open_in_new

On The Fuzzy Weak Complex Vector Spaces

The objective of this paper is to present for the first time the concept of fuzzy weak complex vector spaces depending on the ring of fuzzy weak complex numbers. Also, we examine some elementary algebraic properties of fuzzy weak complex vector spaces in terms of theorems. On the other hand, we illustrate many related examples to explain the novelty of these spaces.

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Ahmed Hatip mail
link https://doi.org/10.54216/GJMSA.030105

Volume & Issue

Vol. Volume 3 / Iss. Issue 1

Details open_in_new

Q-Complex Neutrosophic Set

Most complex problems in the real-world typically involve uncertain,incomplete and indeterminate two-dimensional data i.e. information pertaining to the attributes and the periodicity of the problem parameters. To meet the demand for models that has the ability to handle these information with these characteristics, the introduction of neutrosophic sets (NSs) was followed by their extension to the complex neutrosophic sets (CNSs). In this paper, we introduce the concept of Q- complex neutrosophic set (Q-CNS) by extending the ranges of the membership functions in Q-neutrosophic set (Q-NS) from [0,1] to the unit circle in the complex plane. Q-CNS plays a key role in the decision making theory, where the extra information provided by the elements of the Q-set serve in modeling of some decision making problems. Based on this new concept we define the basic theoretical operations such as complement, equality, subset, union, intersection, Q-complex neutrosophic product and Cartesian product. Some related examples are also given to enhance the understanding of the proposed concepts. The basic properties of these operators are also verified with supporting proofs.

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Ashraf Al-Quran mail -
Abd Ghafur Ahmad mail -
Faisal Al-Sharqi mail -
Abdalwali Lutfi mail
link https://doi.org/10.54216/IJNS.200201

Volume & Issue

Vol. Volume 20 / Iss. Issue 2

Details open_in_new

A Novel Intrusion Detection Framework (IDF) using Machine Learning Methods

An intrusion detection system is a critical security feature that analyses network traffic in order to avoid serious unauthorized access to network resources. For securing networks against potential breaches, effective intrusion detection is critical. In this paper, a novel Intrusion Detection Framework (IDF) is proposed. The three modules that comprise the suggested IDF are: (i) Data Pre-processing Module (DPM), (ii) Feature Selection Module (FSM), and Classification Module (CM). DPM collects and processes network traffic in order to prepare data for training and testing. The FSM seeks to identify the key elements for recognizing DPM intrusion attempts. An Improved Particle Swarm Optimization is used (IPSO). IPSO is a hybrid method that uses both filter and wrapper approaches to generate accurate and relevant information for the classification step that follows. Primary Selection Phase (PSP) and Completed Selection Phase (CSP) are the two consecutive feature selection phases in IPSO. PSP employs a filtering approaches to quickly identify the most significant features for detecting intrusion threats while eliminating those that are redundant or ineffective. In CSP, the next level of IPSO, this behavior reduces the computing cost. For accurate feature selection, CSP uses Binary Particle Swarm Optimization (Bi-PSO) as a wrapper approach. Based on the most effective features identified by FSM, The CM aims to identify intrusion attempts with the minimal processing time. Therefore, a K-Nearest Neighbor KNN classifier has been deployed. As a result, based on the significant features identified by the IPSO technique, KNN can accurately detect intrusion attacks with the least amount of processing time. The experimental results have shown that the proposed IDF outperforms other recent techniques using UNSW_NB-15 dataset. The accuracy, precision, recall, F1score, and processing time of the experimental outcomes of our findings were assessed. Our results were competitive with an accuracy of 99.8%, precision of 99.94%, recall of 99.85%, F1-score of 99.89%, and excursion time of 59.15s when compared to the findings of the current works.

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Shereen H. Ali mail
link https://doi.org/10.54216/JCIM.100103

Volume & Issue

Vol. Volume 10 / Iss. Issue 1

Details open_in_new