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Found 6334 publications

Assessing and evaluating potential systems resilience

Peter Foldesi Eszter Sós Borbála Tamás

Publication Name: 2024 IEEE 15th International Conference on Cognitive Infocommunications Coginfocom 2024

Publication Date: 2024-01-01

Volume: Unknown

Issue: Unknown

Page Range: 43-50

Description:

The hierarchy of semantic networks can also be observed in the functioning of economic systems. There are uncertainties in semantic networks, meaning that the classification of different attributes is not always clear. The same uncertainty is also present, for example, in the design of logistics strategies as a sub-strategy of the economy, which can lead to inconsistencies between the parameters of the system. It is important for a system to be resilient to both internal and external influences, and it is, therefore, necessary to develop a hierarchy of system parameters based on the semantic network's method and to examine the relationship between parameters in order to achieve resilience and long-term sustainability.

Open Access: Yes

DOI: 10.1109/CogInfoCom63007.2024.10894735

Energetic Analysis of Mixed-Flow Grain Dryers: a Case Study in Hungary

Ting Pan Ferenc Péter Speiser Bence Nagy

Publication Name: Chemical Engineering Transactions

Publication Date: 2024-01-01

Volume: 114

Issue: Unknown

Page Range: 847-852

Description:

Convective grain drying powered by natural gas is a highly energy-intensive process with a substantial impact on the secure storage of harvested grain. By improving energy efficiency and reducing natural gas consumption, it is possible to decrease the operation's ecological footprint by lowering CO2 emissions. However, previous studies often analyse the drying process as a whole, giving less attention to individual processes. For instance, uneven drying can lead to issues during storage, such as microbial growth and dust accumulation. This paper presents an energetic analysis of mixed-flow grain dryers based on a case study in Hungary for the long term. It examines the fundamental physical characteristics of each dryer and identifies key modifications to ensure proper operation. The paper also introduces a precision drying method that allows fine-tuning of process parameters (e.g., airflow, grain flow) to optimise grain moisture content to the desired level based on large-scale continuous temperature measurements. These measurements can also validate previous modifications, enabling ongoing monitoring of optimal operating conditions via heatmaps.

Open Access: Yes

DOI: 10.3303/CET24114142

The development of the European Union auditing research over the past decade: a systematic literature review and future research opportunities

Árpád Tóth Katalin Borbély Mohammed Ibrahem Ali Hassan

Publication Name: Journal of Financial Reporting and Accounting

Publication Date: 2024-01-01

Volume: Unknown

Issue: Unknown

Page Range: Unknown

Description:

Purpose: The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions. Design/methodology/approach: Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023. Findings: The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality. Research limitations/implications: The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers. Practical implications: This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes. Originality/value: To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.

Open Access: Yes

DOI: 10.1108/JFRA-03-2024-0124

Catalysing responsible production: Evaluating the impact of EPR system on manufacturing enterprises

Aknur Zhidebekkyzy Anna Kotaskova Zhansaya Temerbulatova Péter Németh

Publication Name: Journal of International Studies

Publication Date: 2024-01-01

Volume: 17

Issue: 2

Page Range: 178-190

Description:

Responsible production has become increasingly vital in the global sustainability discourse, particularly in manufacturing. The extended producer responsibility (EPR) system is a critical policy mechanism that encourages manufacturers to reduce their environmental impact. Despite its growing significance, comprehensive studies assessing its effectiveness are sparse. Our research aims to address this gap by evaluating the influence of the EPR system on responsible production practices in European manufacturing enterprises. We employed the difference-in-differences (DiD) method to assess the impact, analysing panel data from 27 manufacturing enterprises across the Czech Republic, Poland, Slovakia, Romania, Estonia, Hungary, and Bulgaria, from 2010 to 2022. This method was chosen to mitigate endogeneity concerns. The results from the DiD analysis reveal a statistically significant positive impact of the EPR system on the circular material use rate, with an average increase of 10,5%. These findings indicate that the EPR system effectively enhances circular material use within the electronics manufacturing industry, a critical sector for advancing environmental sustainability.

Open Access: Yes

DOI: 10.14254/2071-8330.2024/17-2/9

The Impact of Shoe Heel-Toe Drop on Plantar Pressure During the Third Trimester of Pregnancy

Yaodong Gu Gusztáv Fekete András Kovács Siqin Shen Zixiang Gao Yuqi He Zhenghui Lu Xin Li

Publication Name: Advances in Transdisciplinary Engineering

Publication Date: 2024-01-01

Volume: 59

Issue: Unknown

Page Range: 509-514

Description:

Pregnancy induces various physiological adaptations to accommodate the growing fetus. Pregnant women commonly experience changes in gait, balance, and center of gravity, which may increase the risk of falls. This study investigates the effects of negative heel shoes on plantar pressure distribution during walking in third-trimester pregnant women. Twelve healthy primigravidas participated, wearing both flat shoes and negative heel shoes while walking. Plantar pressure data were collected using the Pedar-X® insole system. Results revealed that negative heel shoes significantly reduced maximum force in the medial forefoot regions compared to flat shoes, and the force-time integral only significantly decreased in the medial forefoot region. Wearing negative-heeled shoes resulted in an increase in peak force in the hallux region. The study suggests that modifying heel-toe drop in shoes can effectively mitigate plantar pressure during third-trimester pregnancy, reducing the risk of forefoot discomfort and potential injuries. Negative heel shoes could be beneficial for pregnant women, offering a solution to alleviate forefoot pressure and promote foot blood circulation during walking. However, further optimization is needed in the hallux region for negative heel shoes.

Open Access: Yes

DOI: 10.3233/ATDE240587

Dynamics of Classical Fuzzy Cognitive Maps

István A. Harmati

Publication Name: Studies in Fuzziness and Soft Computing

Publication Date: 2024-01-01

Volume: 427

Issue: Unknown

Page Range: 105-119

Description:

In Fuzzy Cognitive Map based modelling, the final conclusion is based on the assumption that the system reaches an equilibrium point (fixed point) after a certain number of iteration. It is not straightforward that this leads to a fixed point, since the iteration may show various dynamical behaviours: multiple fixed points, limit cycle and unpredictable patterns may also occur. In this chapter, a gentle insight into the dynamics of FCMs’ is provided based on solid mathematical tools. We prove sufficient conditions for the existence and uniqueness of fixed points for sigmoid, hyperbolic tangent and rescaled sigmoid FCMs, which are also necessary in the case of the latter two. Additionally, symmetrical properties of fixed points and basins of attraction of hyperbolic tangent and rescaled sigmoid FCMs are also introduced with mathematical proof.

Open Access: Yes

DOI: 10.1007/978-3-031-37959-8_9

Trend Environmental Implications in Pet Food Industry: Focusing on Sustainability Issues

Veronika Keller Balázs Répási

Publication Name: Chemical Engineering Transactions

Publication Date: 2024-01-01

Volume: 114

Issue: Unknown

Page Range: 727-732

Description:

In recent years, many of the 150 pet food companies currently producing pet food in Europe have started to focus on the ethical and local sourcing of raw materials, but there is still a lack of optimisation of the production processes and sustainable sourcing of raw materials. The aim of this research is to describe the steps already taken by pet food manufacturers towards sustainability and to analyse future plans and objectives of the industry in relation to food overproduction and unnecessary waste. The Delphi method was used with a team of experts from two major international European pet food companies to gain insights to identify current aspects and also where we can see room for development. The research shows that there is a huge potential in recycled human food waste used as pet food raw material, while there are currently efforts on packaging and more effective energy consumption. Moving to insect-based pet food could be an even better approach to increase the level of sustainability. The pet food market is becoming increasingly important as a result of economic development and modern social standards, and it is particularly important to pay attention to these aspects related to the production of pet food even more.

Open Access: Yes

DOI: 10.3303/CET24114122

Factors and Variables Shaping Generation Z’s Adoption of FinTech

Tamás Vinkóczi Borbála Tamás Attila Kurucz Ewelina Idziak

Publication Name: Alternative Finance A Framework for Innovative and Sustainable Business Models

Publication Date: 2024-01-01

Volume: Unknown

Issue: Unknown

Page Range: 75-89

Description:

The digital age continues to redefine conventional financial paradigms, and Generation Z is at the forefront, navigating and influencing the trajectory of financial technology (FinTech) applications through their distinct attitudes, behaviors, and expectations. Gen Z is the new archetype and the new behavioral model. The behavioral intention to use FinTech services among Gen Z, explained by the inclusion of factors and in this way being an extension of financial theory, is the hot topic as this is still the beginning of learning the: Facilitating Conditions Intention (FCI), Attitude (A), Behavioral Intention (BI) that define the choices made by Gen Z. In a broader perspective, it is important to point out the main trends among Gen Z toward FinTech services and the conclusions of current research on them. These aspects make it particularly relevant to study the use of FinTech services, which can be done very effectively with social science analysis through structural models. The research presented in this chapter is both descriptive and exploratory, as it presents a theoretical framework that builds on previous research and includes contemporary perspectives based on new research findings.

Open Access: Yes

DOI: 10.4324/9781032713533-8

Human factor of multi attribute decision aid making system for supply chains

Edit Süle Tamás Bódis Gergely Hodosi

Publication Name: 2024 IEEE 15th International Colloquium of Logistics and Supply Chain Management Logistiqua 2024

Publication Date: 2024-01-01

Volume: Unknown

Issue: Unknown

Page Range: Unknown

Description:

Achieving optimal operation is a fundamental objective in most production and service systems. The core of this pursuit involves seeking the minimum or maximum values of one or more target functions within specific constraints. For instance, it is common to strive for the minimization of operating costs, lead times, and resource utilization, or the maximization of revenue and coverage. These objectives must be balanced against a range of factors, including market constraints, resource capacities, budgets, and technological conditions. A significant challenge in the quest for optimal operation is the quality and documentation of data. Often, data are neither clean nor well-documented, which complicates the process of finding and implementing optimal operational strategies. This paper focuses on the human element in decision-making processes, acknowledging the limitations inherent in human capabilities when making decisions. The primary aim of this paper is to present a case study that highlights the constraints of human decision-making processes. Through this case study, we examine the impact of human factors on achieving optimal operation in production and service systems. The study provides insights into how human limitations can affect the decision-making process, particularly in the context of imperfect data and the complex interplay of various operational constraints.

Open Access: Yes

DOI: 10.1109/LOGISTIQUA61063.2024.10571459