The Encyclopedia of Neutrosophic Researchers - vol. 1

This is the first volume of the Encyclopedia of Neutrosophic Researchers, edited from materials offered by the authors who responded to the editor’s invitation. The authors are listed alphabetically. The introduction contains a short history of neutrosophics, together with links to the main papers and books. Neutrosophic set, neutrosophic logic, neutrosophic probability, neutrosophic statistics, neutrosophic measure, neutrosophic precalculus, neutrosophic calculus and so on are gaining significant attention in solving many real life problems that involve uncertainty, impreciseness, vagueness, incompleteness, inconsistent, and indeterminacy. In the past years the fields of neutrosophics have been extended and applied in various fields, such as: artificial intelligence, data mining, soft computing, decision making in incomplete / indeterminate / inconsistent information systems, image processing, computational modelling, robotics, medical diagnosis, biomedical engineering, investment problems, economic forecasting, social science, humanistic and practical achievements

Collected Papers (on Neutrosophics, Plithogenics, Hypersoft Set, Hypergraphs, and other topics), Volume X

This tenth volume of Collected Papers includes 86 papers in English and Spanish languages comprising 972 pages, written between 2014-2022 by the author alone or in collaboration with the following 105 co-authors (alphabetically ordered) from 26 countries: Abu Sufian, Ali Hassan, Ali Safaa Sadiq, Anirudha Ghosh, Assia Bakali, Atiqe Ur Rahman, Laura Bogdan, Willem K.M. Brauers, Erick González Caballero, Fausto Cavallaro, Gavrilă Calefariu, T. Chalapathi, Victor Christianto, Mihaela Colhon, Sergiu Boris Cononovici, Mamoni Dhar, Irfan Deli, Rebeca Escobar-Jara, Alexandru Gal, N. Gandotra, Sudipta Gayen, Vassilis C. Gerogiannis, Noel Batista Hernández, Hongnian Yu, Hongbo Wang, Mihaiela Iliescu, F. Nirmala Irudayam, Sripati Jha, Darjan Karabašević, T. Katican, Bakhtawar Ali Khan, Hina Khan, Volodymyr Krasnoholovets, R. Kiran Kumar, Manoranjan Kumar Singh, Ranjan Kumar, M. Lathamaheswari, Yasar Mahmood, Nivetha Martin, Adrian Mărgean, Octavian Melinte, Mingcong Deng, Marcel Migdalovici, Monika Moga, Sana Moin, Mohamed Abdel-Basset, Mohamed Elhoseny, Rehab Mohamed, Mohamed Talea, Kalyan Mondal, Muhammad Aslam, Muhammad Aslam Malik, Muhammad Ihsan, Muhammad Naveed Jafar, Muhammad Rayees Ahmad, Muhammad Saeed, Muhammad Saqlain, Muhammad Shabir, Mujahid Abbas, Mumtaz Ali, Radu I. Munteanu, Ghulam Murtaza, Munazza Naz, Tahsin Oner, ‪Gabrijela Popović‬‬‬‬‬, Surapati Pramanik, R. Priya, S.P. Priyadharshini, Midha Qayyum, Quang-Thinh Bui, Shazia Rana, Akbara Rezaei, Jesús Estupiñán Ricardo, Rıdvan Sahin, Saeeda Mirvakili, Said Broumi, A. A. Salama, Flavius Aurelian Sârbu, Ganeshsree Selvachandran, Javid Shabbir, Shio Gai Quek, Son Hoang Le, Florentin Smarandache, Dragiša Stanujkić, S. Sudha, Taha Yasin Ozturk, Zaigham Tahir, The Houw Iong, Ayse Topal, Alptekin Ulutaș, Maikel Yelandi Leyva Vázquez, Rizha Vitania, Luige Vlădăreanu, Victor Vlădăreanu, Ștefan Vlăduțescu, J. Vimala, Dan Valeriu Voinea, Adem Yolcu, Yongfei Feng, Abd El-Nasser H. Zaied, Edmundas Kazimieras Zavadskas.‬

Bankers’ Perspectives on Integrated Reporting for Value Creation: Evidence from Nigeria

This study aims to examine the opinions of Zenith bank employees on the value, content and processes as well as the challenges of Integrated Reporting () in Nigeria with the hope of highlighting recommendations to encourage organizations to adopt it. Ninety eight employees responded to our survey. Generally, the respondents agree that () has value that could lead to better reporting of corporate activities. They also identified challenges that could mitigate the value of (). It was however noted that some of the challenges could be overcome with time, given that framework exist that is being test run by a number of organizations. The study recommends that there should be awareness campaigns to sensitize organizations on the value of . This paper contributes to the extant literature by offering insights of Zenith Bank employees on

The impact of knowledge management processes on organizational resilience: data mining as an instrument of measurement.

The aim of the research conducted for this thesis is to test the feasibility of using data mining (DM) to assess the relationship between and the impact of knowledge management (KM) on organizational resilience (OR). The emphasis currently placed on the value of intangible assets by private sector organizations and the recent increase in the use of data mining technologies are the key drivers in this evaluation of the use of data mining tools as an alternative to classical statistics when measuring intangibles. Data was collected using a questionnaire that was sent to the senior executives of a number of mid-sized companies located in the mid-west of the USA. Using Microsoft's SQL Server's Analytical Services (MSSAS) and the data provided by the respondents, five predictive models are built to test the suitability of the MSSAS' DM tool for assessing the relationships between and the impact of KM on OR. Of the five models constructed as part of this research, four classification models (two Naïve Bayes models, one neural network model, and one decision tree model) and one clustering model were found to be suitable tools for capturing the intricate relationships that exist between KM and OR. These models made it possible to evaluate the strengths of the relationships between KM and OR and to identify which KM processes contribute, and to what extent, to OR. In addition, the models enabled the collation of predicted OR scores, based on the responses given in the questionnaire. Finally, this research identifies some of the key challenges associated with using DM as a measurement instrument for assessing the relationship between and the impact of KM on OR. This research makes a number of significant contributions to the existing body of knowledge. It contributes to the understanding of the impact of KM on OR, to the understanding of the methods used to measure such impact and to the processes involved in measuring such impact using DM. From a practitioner perspective, this research contributes to the understanding of OR and provides a framework for achieving OR within an organizational context

Global News Coverage on Victimization and Challenges of Roma Migrants from Romania: An Experiential Study

The issue of Roma migrants from Romania has generated debate and discussion among media experts, scholars and policy analysts across the globe. The socio-cultural implications of this issue have triggered an increase of reports and commentaries on international news television outlets across the globe. Interestingly, there have been various qualitative and quantitative studies on social mobility of migrants in Europe. However, there is paucity of research investigations on communication perspectives on the issue of victimization and challenges of Roma migrants from Romania. Thus, the need to generate empirical evidences on the rise and fall of media report on the experiences, motivations, and ambitions of Roma migrants from Romania is critical, considering the fact that the dramatic increase of Roma migrants in Western Europe is alarming. This study examined global news coverage on socio-cultural issues of Roma migrants from Romania, using Youtube videos as examples. Furthermore, this study examined the audience mindset on global news coverage of Roma migrants. The method adopted was content analysis and 12 news videos of three selected global TV outlets were analyzed; British Broadcasting Corporation (BBC), Cable News Network (CNN) and Aljazeera. The timeline adopted for the analysis was between June 2014 and March 2016 to achieve the objectives of the study. Also, four research questions were raised and adequately answered in this study. From the findings of the study, three predominant sociocultural challenges affecting the Roma migrants were identified and discussed, which are ethnic marginalization, structural poverty and racial bias. It was recommended that non-government agencies and concerned bodies should work hand-in-hand to provide structures for skill acquisition and human capital inclusion. Furthermore, the EU should reinforce its benefit systems for Migrants as well as partne

Firm Characteristics and Corporate Social Responsibility Practices in Nigerian Listed Firms: An Empirical Investigation

In recent past, Corporate Social Responsibility has been a fundamental subject of discussion in academic literatures because of its vital contribution to sustainable development. In line with this assertion, this study assessed the corporate social responsibility (CSR) performances of listed companies on the Nigerian Stock Exchange (NSE). A cross-sectional research design was adopted for the study and secondary data compiled from the annual reports of those companies were used for the analysis. The study employed multiple regression estimation technique to analyse the CSR ratings of sixteen (16) companies used as the basis of investigation. The study found that while market capitalization had a positive significant relationship with corporate social responsibility practice, period of existence on the listing of Nigerian Stock Exchange had a negative relationship. Also, the industrial goods sector had a positive significant relationship with CSR practice while the oil and gas sector had a significant negative relationship. It is therefore recommended that activist groups, NGOs and community leaders should be more dynamic to challenge organizations to do more for their communitie

Adoption of International Financial Reporting Standards and Market Performance of Listed Banks in Nigeria

Abstract. The objective of this study is to examine the effect of the adoption of IFRS on the market performance of banks in Nigeria. Secondary data were acquired from the financial statement of 15 money deposit banks listed on floor of the Nigerian Stock Exchange (NSE) while regression and paired sample test analyses were used to determine the association between the adoption of IFRS and the market performance of listed money deposit Banks in Nigeria. The study found a positive and significant relationship between the adoption of IFRS and the market performance of listed money deposit banks in Nigeria proxy by Dividend pay-out (DPO) and Dividend Yield (DY). Furthermore, the paired sample test result indicates a significant difference exists between Dividend pay-out (DPO) and the adoption of IFRS while no significant difference exists between Dividend Yield (DY) and the adoption of IFRS. Thus, the study recommends that the global adoption of International Financial Reporting Standards particularly in developing economies like Nigeria should be properly implemented and studied, so as to keep abreast with the various changes the would likely affect the market performance of the Nigerian Banking industry

Impact of Ethics on the Conduct of Professional Accountants in Nigeria

High profile corporate collapses and fraud with which accountants are said to have been associated with has given rise to the questioning of the integrity of the professional accountants. This systemic failure has brought into focus issues of long standing debate with respect to how to curb this act and regain the confidence of the public in the professional accountants and the professional accountancy bodies at large. The study examined the impact of code of ethics on the conduct of professional accountants in Nigeria. Regression Analysis, Correlation Technique and Ttest were employed in analyzing the data collected. The results revealed that the fundamental principles of ethics have a significant impact on the positive conduct of professional accountants. It further revealed that there is no difference in the various opinions of stakeholders with respect to the impact of the code of ethics. It is therefore recommended that early stage teaching of ethics in all schools and continuous improvements taking into consideration changes in time, based on the current trend should be encouraged. There should also be a program in place to effectively monitor the adherence level of accountant

Design and Control of Electrical Motor Drives

Dear Colleagues, I am very happy to have this Special Issue of the journal Energies on the topic of Design and Control of Electrical Motor Drives published. Electrical motor drives are widely used in the industry, automation, transportation, and home appliances. Indeed, rolling mills, machine tools, high-speed trains, subway systems, elevators, electric vehicles, air conditioners, all depend on electrical motor drives.However, the production of effective and practical motors and drives requires flexibility in the regulation of current, torque, flux, acceleration, position, and speed. Without proper modeling, drive, and control, these motor drive systems cannot function effectively.To address these issues, we need to focus on the design, modeling, drive, and control of different types of motors, such as induction motors, permanent magnet synchronous motors, brushless DC motors, DC motors, synchronous reluctance motors, switched reluctance motors, flux-switching motors, linear motors, and step motors.Therefore, relevant research topics in this field of study include modeling electrical motor drives, both in transient and in steady-state, and designing control methods based on novel control strategies (e.g., PI controllers, fuzzy logic controllers, neural network controllers, predictive controllers, adaptive controllers, nonlinear controllers, etc.), with particular attention to transient responses, load disturbances, fault tolerance, and multi-motor drive techniques. This Special Issue include original contributions regarding recent developments and ideas in motor design, motor drive, and motor control. The topics include motor design, field-oriented control, torque control, reliability improvement, advanced controllers for motor drive systems, DSP-based sensorless motor drive systems, high-performance motor drive systems, high-efficiency motor drive systems, and practical applications of motor drive systems. I want to sincerely thank authors, reviewers, and staff members for their time and efforts. Prof. Dr. Tian-Hua Liu Guest Edito