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Search Results (3,481)

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24 pages, 1330 KB  
Article
Mitigating Entrepreneurship Policy Challenges in Developing Countries’ Startup Ecosystems Through Machine Learning Analysis
by Sayed Mohammad Mahdi Mirahmadi, Mohammad Jahanbakht and Mohammad Hossein Rohban
Economies 2025, 13(10), 295; https://doi.org/10.3390/economies13100295 (registering DOI) - 11 Oct 2025
Viewed by 38
Abstract
Entrepreneurship plays a significant role in the economic development of emerging economies, particularly by addressing persistent issues such as youth unemployment and growth challenges. Developing nations perceive their startup ecosystems as critical engines of economic progress. Policymakers in these countries strive to reduce [...] Read more.
Entrepreneurship plays a significant role in the economic development of emerging economies, particularly by addressing persistent issues such as youth unemployment and growth challenges. Developing nations perceive their startup ecosystems as critical engines of economic progress. Policymakers in these countries strive to reduce uncertainties and mitigate risks that could impede the growth of this essential sector. However, they face a significant obstacle: the lack of accurate and reliable data necessary to comprehend the challenges and requirements of the startup ecosystem. To effectively navigate these challenges, policymakers must utilize advanced analytical tools and technologies, including big data analytics, artificial intelligence, and machine learning. These technologies are crucial for the comprehensive collection and analysis of data from diverse sources. This research aims to identify current trends and challenges within the startup ecosystem in developing countries through the meticulous collection and analysis of news data on the topic. To achieve this objective, we developed a detailed plan to collect news data on Iran’s startup ecosystem spanning from 2017 to 2022. By employing advanced natural language processing techniques, we intended to conduct a thorough analysis of the collected data. Our goal is to extract significant insights that will inform and shape effective policymaking. Full article
(This article belongs to the Section Economic Development)
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34 pages, 15469 KB  
Article
Innovating Intrusion Detection Classification Analysis for an Imbalanced Data Sample
by Elrasheed Ismail Mohommoud Zayid, Ibrahim Isah, Abdulmalik A. Humayed and Yagoub Abbker Adam
Information 2025, 16(10), 883; https://doi.org/10.3390/info16100883 (registering DOI) - 10 Oct 2025
Viewed by 77
Abstract
This work is designed to assist researchers and interested learners in comprehending and putting deep machine learning classification approaches into practice. It aimed to simplify, facilitate, and advance classification methodology skills. To make it easier for the users to understand, it employed a [...] Read more.
This work is designed to assist researchers and interested learners in comprehending and putting deep machine learning classification approaches into practice. It aimed to simplify, facilitate, and advance classification methodology skills. To make it easier for the users to understand, it employed a methodical approach. The categorization assessment measures seek to give the fundamentals of these measures and demonstrate how they operate to function as a comprehensive resource for academics interested in this area. Intrusion detection and threat analysis (IDAT) is a particularly unpleasant cybersecurity issue. In this study, IDAT is identified as a case study, and a real-sample dataset that was used for institutional and community awareness was generated by the researchers. This review shows that, to solve a classification problem, it is crucial to use the output of classification in terms of performance measurements, encompassing both conventional criteria and contemporary metrics. This study focused on addressing the dynamic of classification assessment capabilities for using both scalars and visual metrics, and to fix imbalanced dataset difficulties. In conclusion, this review is a useful tool for researchers, especially when they are working on big data preprocessing, handling imbalanced data for multiclass assessment, and ML classification. Full article
(This article belongs to the Special Issue Software Applications Programming and Data Security)
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23 pages, 6845 KB  
Article
Inter-Provincial Similarities and Differences in Image Perception of High-Quality Tourism Destinations in China
by Wudong Zhao, Jiaming Liu, He Zhu, Fengjiao Li, Zehui Zhu and Rouyu Zhengchen
Land 2025, 14(10), 1999; https://doi.org/10.3390/land14101999 - 5 Oct 2025
Viewed by 253
Abstract
With the rapid development of China’s tourism industry, the homogenization of regional tourism images has become a growing concern. To address this, this study quantifies the similarities and differences in tourism image perception across China’s 31 provinces, focusing on 350 5A-level destinations, analyzing [...] Read more.
With the rapid development of China’s tourism industry, the homogenization of regional tourism images has become a growing concern. To address this, this study quantifies the similarities and differences in tourism image perception across China’s 31 provinces, focusing on 350 5A-level destinations, analyzing 757,046 tourist reviews collected from Ctrip.com in 2024. Using a three-dimensional framework (cognitive, affective, and overall image), we analyze social media data through natural language processing, random forest regression, and social network analysis. Key findings include the following: (1) most comments are positive, with Jiangsu and Chongqing showing high cognitive image similarity but low overall similarity; (2) cognitive image significantly impacts affective image, especially through unique tourism resources; (3) an inter-provincial similarity–difference matrix reveals significant perceptual differences among provinces. This study provides a novel methodological approach for multidimensional image evaluation and offers crucial empirical insights for regional policy-making aimed at optimizing land and tourism resource allocation, balancing regional disparities, and promoting sustainable land use and development across China. Full article
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15 pages, 3727 KB  
Article
Multiscale Permutation Time Irreversibility Analysis of MEG in Patients with Schizophrenia
by Dengxuan Bai, Muxuan Xue, Yining Wang, Zhen Zhang, Xiaoli Chen, Wenpo Yao and Jun Wang
Entropy 2025, 27(10), 1038; https://doi.org/10.3390/e27101038 - 4 Oct 2025
Viewed by 178
Abstract
The use of questionnaire survey results as a clinical diagnostic method for schizophrenia lacks a certain degree of objectivity; thus, markers of schizophrenia in different brain signals have been widely investigated. The objective of this investigation was to explore potential markers of schizophrenia [...] Read more.
The use of questionnaire survey results as a clinical diagnostic method for schizophrenia lacks a certain degree of objectivity; thus, markers of schizophrenia in different brain signals have been widely investigated. The objective of this investigation was to explore potential markers of schizophrenia by investigating nonequilibrium features in magnetoencephalography (MEG) signals. We propose a new method to quantify the nonequilibrium features of MEG signals: the multiscale permutation time irreversibility (MsPTIRR) index. The results revealed that the MsPTIRR indices of the MEG recordings of patients with schizophrenia were significantly lower than those of the healthy controls (HCs). Moreover, the MsPTIRR indices of the MEG recordings of patients with schizophrenia and HCs differed significantly in the frontal, occipital, and temporal lobe regions. Furthermore, the MsPTIRR indices of the MEG recordings differed significantly between patients with schizophrenia and HCs in the θ, α and β bands. Abnormal nonequilibrium features mined in MEG recordings using the MsPTIRR index may be used as potential markers for schizophrenia, assisting in the clinical diagnosis of this disorder. Full article
(This article belongs to the Section Entropy and Biology)
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23 pages, 727 KB  
Article
She Wants Safety, He Wants Speed: A Mixed-Methods Study on Gender Differences in EV Consumer Behavior
by Qi Zhu and Qian Bao
Systems 2025, 13(10), 869; https://doi.org/10.3390/systems13100869 - 3 Oct 2025
Viewed by 224
Abstract
Against the backdrop of the rapid proliferation of electric vehicles (EVs), gender-oriented behavioral mechanisms remain underexplored, particularly the unique pathways of female users in usage experience, value assessment, and purchase decision-making. This study constructs an integrated framework based on the Stimulus–Organism–Response (SOR) model, [...] Read more.
Against the backdrop of the rapid proliferation of electric vehicles (EVs), gender-oriented behavioral mechanisms remain underexplored, particularly the unique pathways of female users in usage experience, value assessment, and purchase decision-making. This study constructs an integrated framework based on the Stimulus–Organism–Response (SOR) model, leveraging social media big data to analyze in depth how gender differences influence EV users’ purchase intentions. By integrating natural language processing techniques, grounded theory coding, and structural equation modeling (SEM), this study models and analyzes 272,083 pieces of user-generated content (UGC) from Chinese social media platforms, identifying key functional and emotional factors shaping female users’ perceptions and attitudes. The results reveal that esthetic value, safety, and intelligent features more strongly drive emotional responses among female users’ decisions through functional cognition, with gender significantly moderating the pathways from perceived attributes to emotional resonance and cognitive evaluation. This study further confirms the dual mediating roles of functional cognition and emotional experience and identifies a masking (suppression) effect for the ‘intelligent perception’ variable. Methodologically, it develops a novel hybrid paradigm that integrates data-driven semantic mining with psychological behavioral modeling, enhancing the ecological validity of consumer behavior research. Practically, the findings provide empirical support for gender-sensitive EV product design, personalized marketing strategies, and community-based service innovations, while also discussing research limitations and proposing future directions for cross-cultural validation and multimodal analysis. Full article
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25 pages, 737 KB  
Systematic Review
A Systematic Literature Review on the Implementation and Challenges of Zero Trust Architecture Across Domains
by Sadaf Mushtaq, Muhammad Mohsin and Muhammad Mujahid Mushtaq
Sensors 2025, 25(19), 6118; https://doi.org/10.3390/s25196118 - 3 Oct 2025
Viewed by 593
Abstract
The Zero Trust Architecture (ZTA) model has emerged as a foundational cybersecurity paradigm that eliminates implicit trust and enforces continuous verification across users, devices, and networks. This study presents a systematic literature review of 74 peer-reviewed articles published between 2016 and 2025, spanning [...] Read more.
The Zero Trust Architecture (ZTA) model has emerged as a foundational cybersecurity paradigm that eliminates implicit trust and enforces continuous verification across users, devices, and networks. This study presents a systematic literature review of 74 peer-reviewed articles published between 2016 and 2025, spanning domains such as cloud computing (24 studies), Internet of Things (11), healthcare (7), enterprise and remote work systems (6), industrial and supply chain networks (5), mobile networks (5), artificial intelligence and machine learning (5), blockchain (4), big data and edge computing (3), and other emerging contexts (4). The analysis shows that authentication, authorization, and access control are the most consistently implemented ZTA components, whereas auditing, orchestration, and environmental perception remain underexplored. Across domains, the main challenges include scalability limitations, insufficient lightweight cryptographic solutions for resource-constrained systems, weak orchestration mechanisms, and limited alignment with regulatory frameworks such as GDPR and HIPAA. Cross-domain comparisons reveal that cloud and enterprise systems demonstrate relatively mature implementations, while IoT, blockchain, and big data deployments face persistent performance and compliance barriers. Overall, the findings highlight both the progress and the gaps in ZTA adoption, underscoring the need for lightweight cryptography, context-aware trust engines, automated orchestration, and regulatory integration. This review provides a roadmap for advancing ZTA research and practice, offering implications for researchers, industry practitioners, and policymakers seeking to enhance cybersecurity resilience. Full article
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52 pages, 3207 KB  
Review
Cognitive Bias Mitigation in Executive Decision-Making: A Data-Driven Approach Integrating Big Data Analytics, AI, and Explainable Systems
by Leonidas Theodorakopoulos, Alexandra Theodoropoulou and Constantinos Halkiopoulos
Electronics 2025, 14(19), 3930; https://doi.org/10.3390/electronics14193930 - 3 Oct 2025
Viewed by 474
Abstract
Cognitive biases continue to pose significant challenges in executive decision-making, often leading to strategic inefficiencies, misallocation of resources, and flawed risk assessments. While traditional decision-making relies on intuition and experience, these methods are increasingly proving inadequate in addressing the complexity of modern business [...] Read more.
Cognitive biases continue to pose significant challenges in executive decision-making, often leading to strategic inefficiencies, misallocation of resources, and flawed risk assessments. While traditional decision-making relies on intuition and experience, these methods are increasingly proving inadequate in addressing the complexity of modern business environments. Despite the growing integration of big data analytics into executive workflows, existing research lacks a comprehensive examination of how AI-driven methodologies can systematically mitigate biases while maintaining transparency and trust. This paper addresses these gaps by analyzing how big data analytics, artificial intelligence (AI), machine learning (ML), and explainable AI (XAI) contribute to reducing heuristic-driven errors in executive reasoning. Specifically, it explores the role of predictive modeling, real-time analytics, and decision intelligence systems in enhancing objectivity and decision accuracy. Furthermore, this study identifies key organizational and technical barriers—such as biases embedded in training data, model opacity, and resistance to AI adoption—that hinder the effectiveness of data-driven decision-making. By reviewing empirical findings from A/B testing, simulation experiments, and behavioral assessments, this research examines the applicability of AI-powered decision support systems in strategic management. The contributions of this paper include a detailed analysis of bias mitigation mechanisms, an evaluation of current limitations in AI-driven decision intelligence, and practical recommendations for fostering a more data-driven decision culture. By addressing these research gaps, this study advances the discourse on responsible AI adoption and provides actionable insights for organizations seeking to enhance executive decision-making through big data analytics. Full article
(This article belongs to the Special Issue Feature Papers in Artificial Intelligence)
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27 pages, 2645 KB  
Article
Short-Text Sentiment Classification Model Based on BERT and Dual-Stream Transformer Gated Attention Mechanism
by Song Yang, Jiayao Xing, Zhaoxia Liu and Yunhao Sun
Electronics 2025, 14(19), 3904; https://doi.org/10.3390/electronics14193904 - 30 Sep 2025
Viewed by 303
Abstract
With the rapid development of social media, short-text data have become increasingly important in fields such as public opinion monitoring, user feedback analysis, and intelligent recommendation systems. However, existing short-text sentiment analysis models often suffer from limited cross-domain adaptability and poor generalization performance. [...] Read more.
With the rapid development of social media, short-text data have become increasingly important in fields such as public opinion monitoring, user feedback analysis, and intelligent recommendation systems. However, existing short-text sentiment analysis models often suffer from limited cross-domain adaptability and poor generalization performance. To address these challenges, this study proposes a novel short-text sentiment classification model based on the Bidirectional Encoder Representations from Transformers (BERTs) and a dual-stream Transformer gated attention mechanism. This model first employs Bidirectional Encoder Representations from Transformers (BERTs) and the Chinese Robustly Optimized BERT Pretraining Approach (Chinese-RoBERTa) to achieve data augmentation and multilevel semantic mining, thereby expanding the training corpus and enhancing minority class coverage. Second, a dual-stream Transformer gated attention mechanism was developed to dynamically adjust feature fusion weights, enhancing adaptability to heterogeneous texts. Finally, the model integrates a Bidirectional Gated Recurrent Unit (BiGRU) with Multi-Head Self-Attention (MHSA) to strengthen sequence information modeling and global context capture, enabling the precise identification of key sentiment dependencies. The model’s superior performance in handling data imbalance and complex textual sentiment logic scenarios is demonstrated by the experimental results, achieving significant improvements in accuracy and F1 score. The F1 score reached 92.4%, representing an average increase of 8.7% over the baseline models. This provides an effective solution for enhancing the performance and expanding the application scenarios of short-text sentiment analysis models. Full article
(This article belongs to the Special Issue Deep Generative Models and Recommender Systems)
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35 pages, 17848 KB  
Article
Satellite-Based Multi-Decadal Shoreline Change Detection by Integrating Deep Learning with DSAS: Eastern and Southern Coastal Regions of Peninsular Malaysia
by Saima Khurram, Amin Beiranvand Pour, Milad Bagheri, Effi Helmy Ariffin, Mohd Fadzil Akhir and Saiful Bahri Hamzah
Remote Sens. 2025, 17(19), 3334; https://doi.org/10.3390/rs17193334 - 29 Sep 2025
Viewed by 371
Abstract
Coasts are critical ecological, economic and social interfaces between terrestrial and marine systems. The current upsurge in the acquisition and availability of remote sensing datasets, such as Landsat remote sensing data series, provides new opportunities for analyzing multi-decadal coastal changes and other components [...] Read more.
Coasts are critical ecological, economic and social interfaces between terrestrial and marine systems. The current upsurge in the acquisition and availability of remote sensing datasets, such as Landsat remote sensing data series, provides new opportunities for analyzing multi-decadal coastal changes and other components of coastal risk. The emergence of machine learning-based techniques represents a new trend that can support large-scale coastal monitoring and modeling using remote sensing big data. This study presents a comprehensive multi-decadal analysis of coastal changes for the period from 1990 to 2024 using Landsat remote sensing data series along the eastern and southern coasts of Peninsular Malaysia. These coastal regions include the states of Kelantan, Terengganu, Pahang, and Johor. An innovative approach combining deep learning-based shoreline extraction with the Digital Shoreline Analysis System (DSAS) was meticulously applied to the Landsat datasets. Two semantic segmentation models, U-Net and DeepLabV3+, were evaluated for automated shoreline delineation from the Landsat imagery, with U-Net demonstrating superior boundary precision and generalizability. The DSAS framework quantified shoreline change metrics—including Net Shoreline Movement (NSM), Shoreline Change Envelope (SCE), and Linear Regression Rate (LRR)—across the states of Kelantan, Terengganu, Pahang, and Johor. The results reveal distinct spatial–temporal patterns: Kelantan exhibited the highest rates of shoreline change with erosion of −64.9 m/year and accretion of up to +47.6 m/year; Terengganu showed a moderated change partly due to recent coastal protection structures; Pahang displayed both significant erosion, particularly south of the Pahang River with rates of over −50 m/year, and accretion near river mouths; Johor’s coastline predominantly exhibited accretion, with NSM values of over +1900 m, linked to extensive land reclamation activities and natural sediment deposition, although local erosion was observed along the west coast. This research highlights emerging erosion hotspots and, in some regions, the impact of engineered coastal interventions, providing critical insights for sustainable coastal zone management in Malaysia’s monsoon-influenced tropical coastal environment. The integrated deep learning and DSAS approach applied to Landsat remote sensing data series provides a scalable and reproducible framework for long-term coastal monitoring and climate adaptation planning around the world. Full article
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36 pages, 3101 KB  
Article
A Potential Outlier Detection Model for Structural Crack Variation Using Big Data-Based Periodic Analysis
by Jaemin Kim, Seongwoong Shin, Seulki Lee and Jungho Yu
Buildings 2025, 15(19), 3492; https://doi.org/10.3390/buildings15193492 - 27 Sep 2025
Viewed by 225
Abstract
Cracks in concrete structures, caused by aging, adjacent construction, and seismic activity, pose critical risks to structural integrity, durability, and serviceability. Traditional monitoring methods based solely on absolute thresholds are inadequate for detecting progressive crack growth at early stages. This study proposes a [...] Read more.
Cracks in concrete structures, caused by aging, adjacent construction, and seismic activity, pose critical risks to structural integrity, durability, and serviceability. Traditional monitoring methods based solely on absolute thresholds are inadequate for detecting progressive crack growth at early stages. This study proposes a big data-driven anomaly detection model that combines absolute threshold evaluation with periodic trend analysis to enable both real-time monitoring and early anomaly identification. By incorporating relative comparisons, the model captures subtle variations within allowable limits, thereby enhancing sensitivity to incipient defects. Validation was conducted using approximately 2700 simulated datasets with an increase–hold–increase pattern and 470,000 real-world crack measurements. The model successfully detected four major anomalies, including abrupt shifts and cumulative deviations, and time series visualizations identified the exact onset of abnormal behavior. Through periodic fluctuation analysis and the Isolation Forest algorithm, the model effectively classified risk trends and supported proactive crack management. Rather than defining fixed labels or thresholds for the detected results, this study focused on verifying whether the analysis of detected crack data accurately reflected actual trends. To support interpretability and potential applicability, the detection outcomes were presented using quantitative descriptors such as anomaly count, anomaly score, and persistence. The proposed framework addresses the limitations of conventional digital monitoring by enabling early intervention below predefined thresholds. This data-driven approach contributes to structural health management by facilitating timely detection of potential risks and strengthening preventive maintenance strategies. Full article
(This article belongs to the Section Construction Management, and Computers & Digitization)
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39 pages, 2338 KB  
Article
The Impact of AI-Integrated Drone Technology and Big Data on External Auditing Performance, Sustainability, and Financial Reporting Quality on the Emerging Market
by Abdulkarim Hamdan J. Alhazmi, Sardar Islam and Maria Prokofieva
Account. Audit. 2025, 1(3), 8; https://doi.org/10.3390/accountaudit1030008 - 26 Sep 2025
Viewed by 472
Abstract
This study investigates the influence of drone technology on the quality of Saudi financial reports through the integration of Artificial Intelligence (AI) and big data. The study’s mixed-method approach is based on a bibliometric analysis of previous studies, along with documentary and content [...] Read more.
This study investigates the influence of drone technology on the quality of Saudi financial reports through the integration of Artificial Intelligence (AI) and big data. The study’s mixed-method approach is based on a bibliometric analysis of previous studies, along with documentary and content analysis. The results show that external auditors benefit from using drones when inspections are integrated with AI and big data technology. Moreover, this integration can reduce costs for audit firms and shorten the duration of audit engagements, resulting in more efficient and effective auditing. Seven clusters were identified, with ‘big data’ being the highest-frequency term. This study does not consider potential cybersecurity threats that could impact data integrity and decrease financial transparency. Furthermore, environmental issues in Saudi Arabia, such as sandstorms, could compromise the effectiveness of drone-based auditing. However, this study contributes to the ESG literature by demonstrating how integrated audit technology transforms traditional sustainability reporting into continuous, AI-enhanced verification processes. These processes improve financial report quality while supporting Saudi Arabia’s Green Initiative and its goal of achieving net-zero carbon emissions by 2060. The adoption of AI and big data technologies in auditing represents a shift toward more automated and intelligent audit practices. These changes provide practical insights for government authorities, such as the Saudi Capital Market Authority (CMA), and may result in higher-quality financial reports and increased investor confidence. Full article
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31 pages, 4131 KB  
Article
Emerging Risks in the Fintech-Driven Digital Banking Environment: A Bibliometric Review of China and India
by William Gaviyau and Jethro Godi
Risks 2025, 13(10), 186; https://doi.org/10.3390/risks13100186 - 26 Sep 2025
Viewed by 818
Abstract
The digital revolution is transforming the financial services sector. Risk is not static; emerging risks continue to pose threats to the financial services sector which influences financial stability and consumer protection regulation mandates. This novel study presents a comparative bibliometric analysis of China [...] Read more.
The digital revolution is transforming the financial services sector. Risk is not static; emerging risks continue to pose threats to the financial services sector which influences financial stability and consumer protection regulation mandates. This novel study presents a comparative bibliometric analysis of China and India in examining the effect of trends on the scholarly research outputs discussing the emerging risks in the fintech-driven digital banking environment. Furthermore, the mapping presents the geographical dynamics of Asia, followed by country-level perspectives. The period of study was from 2015 to 2024. Leveraging the Scopus database, data was extracted based on a specified query using the SPAR 4 SLR protocol. Analysis was performed on 162 articles from an initial list of 1257 articles using Scival and Vos viewer tools. Performance indicator metrics and science mapping enabled the answering of research questions. The findings revealed that research output is inclined towards India rather than China; this is despite China domiciling some big tech firms. Comparatively, India dominates when it comes to performance analysis metrics compared to China. The scientific mapping depicted in both countries shows the multifaceted effects of fintech on banking, including trends in user acceptance, competition, emerging risks, technological innovation, and financial stability. The strong connections in both countries across clusters highlight how fintech research is multi-disciplinary, spanning consumer behavior, finance, economics, and financial technology. This study provides a foundation on which a robust risk management framework, which is customized to digital banking existence, can be developed in the face of emerging risks. Full article
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31 pages, 2653 KB  
Article
A Machine Learning and Econometric Framework for Credibility-Aware AI Adoption Measurement and Macroeconomic Impact Assessment in the Energy Sector
by Adriana AnaMaria Davidescu, Marina-Diana Agafiței, Mihai Gheorghe and Vasile Alecsandru Strat
Mathematics 2025, 13(19), 3075; https://doi.org/10.3390/math13193075 - 24 Sep 2025
Viewed by 430
Abstract
Artificial intelligence (AI) adoption in strategic sectors such as energy is often framed in optimistic narratives, yet its actual economic contribution remains under-quantified. This study proposes a novel, multi-stage methodology at the intersection of machine learning, statistics, and big data analytics to bridge [...] Read more.
Artificial intelligence (AI) adoption in strategic sectors such as energy is often framed in optimistic narratives, yet its actual economic contribution remains under-quantified. This study proposes a novel, multi-stage methodology at the intersection of machine learning, statistics, and big data analytics to bridge this gap. First, we construct a media-derived AI Adoption Score using natural language processing (NLP) techniques, including dictionary-based keyword extraction, sentiment analysis, and zero-shot classification, applied to a large corpus of firm-related news and scientific publications. To enhance reliability, we introduce a Misinformation Bias Score (MBS)—developed via zero-shot classification and named entity recognition—to penalise speculative or biased reporting, yielding a credibility-adjusted adoption metric. Using these scores, we classify firms and apply a Fixed Effects Difference-in-Differences (FE DiD) econometric model to estimate the causal effect of AI adoption on turnover. Finally, we scale firm-level results to the macroeconomic level via a Leontief Input–Output model, quantifying direct, indirect, and induced contributions to GDP and employment. Results show that AI adoption in Romania’s energy sector accounts for up to 42.8% of adopter turnover, contributing 3.54% to national GDP in 2023 and yielding a net employment gain of over 65,000 jobs, despite direct labour displacement. By integrating machine learning-based text analytics, statistical causal inference, and big data-driven macroeconomic modelling, this study delivers a replicable framework for measuring credible AI adoption and its economy-wide impacts, offering valuable insights for policymakers and researchers in digital transformation, energy economics, and sustainable development. Full article
(This article belongs to the Special Issue Machine Learning, Statistics and Big Data, 2nd Edition)
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34 pages, 633 KB  
Article
Corporate Governance and Tax Avoidance: Evidence from Greek Service-Sector Firms
by Vasileios Giannopoulos, Maria Vlachakou, Spyridon Kariofyllas and Ilias Makris
J. Risk Financial Manag. 2025, 18(10), 538; https://doi.org/10.3390/jrfm18100538 - 24 Sep 2025
Viewed by 909
Abstract
This study investigates the relationship between corporate governance mechanisms and tax avoidance in Greek service-sector firms over the period 2014–2023. Using panel data, the analysis evaluates the influence of board characteristics, audit committees, auditor quality, and ownership structures on firms’ tax behavior. The [...] Read more.
This study investigates the relationship between corporate governance mechanisms and tax avoidance in Greek service-sector firms over the period 2014–2023. Using panel data, the analysis evaluates the influence of board characteristics, audit committees, auditor quality, and ownership structures on firms’ tax behavior. The results reveal that traditional governance mechanisms—such as board size, independence, audit committee composition, and gender diversity—do not significantly constrain tax avoidance, reflecting the formalistic rather than substantive adoption of governance practices in Greece. In contrast, external audit quality and ownership structure emerge as critical determinants. Engagement with high-quality auditors, particularly Big 4 firms, is associated with reduced tax aggressiveness, while state ownership similarly curbs avoidance, consistent with reputational and political accountability incentives. Conversely, managerial and foreign ownership are positively related to aggressive tax planning. The findings underscore the contextual nature of governance effectiveness: in weak enforcement environments, formal mechanisms serve largely symbolic roles, whereas external oversight and ownership incentives carry greater weight. This study contributes to agency and institutional theory by highlighting the limits of formal governance reforms absent substantive independence and enforcement. Full article
(This article belongs to the Section Business and Entrepreneurship)
26 pages, 41917 KB  
Article
Spatiotemporal Heterogeneity of Influencing Factors for Urban Spaces Suitable for Running Workouts Based on Multi-Source Big Data
by Xinyu Di and Jun Zhang
ISPRS Int. J. Geo-Inf. 2025, 14(9), 366; https://doi.org/10.3390/ijgi14090366 - 22 Sep 2025
Viewed by 404
Abstract
With the growing emphasis on running in urban health initiatives, understanding the spatiotemporal dynamics of running behavior has become essential for smart city development. This study harnesses multi-source big data—including running trajectories, points of interest (POIs), and remote sensing data—to systematically analyze factors [...] Read more.
With the growing emphasis on running in urban health initiatives, understanding the spatiotemporal dynamics of running behavior has become essential for smart city development. This study harnesses multi-source big data—including running trajectories, points of interest (POIs), and remote sensing data—to systematically analyze factors influencing running space selection. Through stepwise regression analysis, we identify 16 significant variables encompassing accessibility, diversity, and comfort dimensions. The Geographical and Temporally Weighted Regression (GTWR) model is then employed to uncover distinct spatiotemporal heterogeneity patterns, demonstrating how these factors variably influence running activities across different urban zones and time periods. The methodology and findings contribute to geospatial analysis in urban health studies while providing practical guidance for creating more inclusive, runner-friendly urban environments. Full article
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