MANAGEMENT PRACTICES AND COST SYSTEM DESIGN: EVIDENCE FROM JORDANIAN MANUFACTURING COMPANIES

Purpose: The purpose of this study is to reveal and examine the nature of costing systems design alongside the usage of new manufacturing practices in Jordanian Manufacturing Companies. Design/Methodology/Approach: For carrying out the study, 86 managers from 43 manufacturing companies received the study questionnaire from which 56 were valid for data analysis. The study results are presented using multiple regression analysis. Findings: The results using multiple regressions indicate that Just in Time (JIT), Total Quality Management (TQM) and Product Diversity (PD) has a significant influence on costing systems design. Implications: This study provides evidence on the importance of using management practices as a driver for companies to use a broader perspective for designing costing systems. Responding managers have now empirical evidence regarding the manufacturing practices needed to design costing systems to their companies. Originality/Value: This is the first attempt to examine the manufacturing practices as a driver for cost system design. The study also provides significant managerial implications on how to use manufacturing practices to ensure better cost system design

An Automated Glowworm Swarm Optimization with an Inception-Based Deep Convolutional Neural Network for COVID-19 Diagnosis and Classification

Recently, the COVID-19 epidemic has had a major impact on day-to-day life of people all over the globe, and it demands various kinds of screening tests to detect the coronavirus. Conversely, the development of deep learning (DL) models combined with radiological images is useful for accurate detection and classification. DL models are full of hyperparameters, and identifying the optimal parameter configuration in such a high dimensional space is not a trivial challenge. Since the procedure of setting the hyperparameters requires expertise and extensive trial and error, metaheuristic algorithms can be employed. With this motivation, this paper presents an automated glowworm swarm optimization (GSO) with an inception-based deep convolutional neural network (IDCNN) for COVID-19 diagnosis and classification, called the GSO-IDCNN model. The presented model involves a Gaussian smoothening filter (GSF) to eradicate the noise that exists from the radiological images. Additionally, the IDCNN-based feature extractor is utilized, which makes use of the Inception v4 model. To further enhance the performance of the IDCNN technique, the hyperparameters are optimally tuned using the GSO algorithm. Lastly, an adaptive neuro-fuzzy classifier (ANFC) is used for classifying the existence of COVID-19. The design of the GSO algorithm with the ANFC model for COVID-19 diagnosis shows the novelty of the work. For experimental validation, a series of simulations were performed on benchmark radiological imaging databases to highlight the superior outcome of the GSO-IDCNN technique. The experimental values pointed out that the GSO-IDCNN methodology has demonstrated a proficient outcome by offering a maximal sensy of 0.9422, specy of 0.9466, precn of 0.9494, accy of 0.9429, and F1score of 0.9394

An Automated Glowworm Swarm Optimization with an Inception-Based Deep Convolutional Neural Network for COVID-19 Diagnosis and Classification

Recently, the COVID-19 epidemic has had a major impact on day-to-day life of people all over the globe, and it demands various kinds of screening tests to detect the coronavirus. Conversely, the development of deep learning (DL) models combined with radiological images is useful for accurate detection and classification. DL models are full of hyperparameters, and identifying the optimal parameter configuration in such a high dimensional space is not a trivial challenge. Since the procedure of setting the hyperparameters requires expertise and extensive trial and error, metaheuristic algorithms can be employed. With this motivation, this paper presents an automated glowworm swarm optimization (GSO) with an inception-based deep convolutional neural network (IDCNN) for COVID-19 diagnosis and classification, called the GSO-IDCNN model. The presented model involves a Gaussian smoothening filter (GSF) to eradicate the noise that exists from the radiological images. Additionally, the IDCNN-based feature extractor is utilized, which makes use of the Inception v4 model. To further enhance the performance of the IDCNN technique, the hyperparameters are optimally tuned using the GSO algorithm. Lastly, an adaptive neuro-fuzzy classifier (ANFC) is used for classifying the existence of COVID-19. The design of the GSO algorithm with the ANFC model for COVID-19 diagnosis shows the novelty of the work. For experimental validation, a series of simulations were performed on benchmark radiological imaging databases to highlight the superior outcome of the GSO-IDCNN technique. The experimental values pointed out that the GSO-IDCNN methodology has demonstrated a proficient outcome by offering a maximal sensy of 0.9422, specy of 0.9466, precn of 0.9494, accy of 0.9429, and F1score of 0.9394