The literature shows that during the COVID-19 pandemic, the value relevance of earnings decreased. Traditionally, the literature measures value relevance using the relationship between stock returns and earnings. However, these tests are, in fact, &l...
All levels of semiosis, from the materiality of signs to their contents and the contexts of their application, are structured by a selectivity in human experience and action that foregrounds only a fraction of the situation here and now. Before Sperb...
Imbalanced regression poses a significant challenge in real-world prediction tasks, where rare target values are prone to overfitting during model training. To address this, prior research has employed relevance functions to quantify the rarity of ta...
Artificial intelligence (AI) ethics is proposed as an emerging and interdisciplinary field concerned with addressing the ethical issues of AI, such as the issue of moral decision-making. The conflict between our intuitive moral judgments constitutes...
The identification of critical states is a major task in complex systems, and the availability of measures to detect such conditions is of utmost importance. In general, criticality refers to the existence of two qualitatively different behaviors tha...
Engineered brain models, including brain organoids and brain-on-a-chip systems, are generally assessed in terms of their physiological relevance. Although this language is useful for emphasizing the need to better approximate human biology, it can al...
This study examines the impact of COVID-19 on customer satisfaction and the value relevance of customer satisfaction. COVID-19 is an unprecedented pandemic that has changed all areas of business. Customer relations are one of the biggest paradigm shi...
Online professional-development courses such as massive open online courses (MOOCs) could bring relevant content to a wider base of teachers who might not otherwise have access to professional development. However, research on the relevance of such o...
With the rapid growth of the Internet, the curse of dimensionality caused by massive multi-label data has attracted extensive attention. Feature selection plays an indispensable role in dimensionality reduction processing. Many researchers have focus...
The main objective of this research is to examine the effects of financial instruments declared under IFRSs on value relevance over thirteen years. The research sample included 35 European enterprises that were listed on the main market of the London...
By applying the Wavelet Relevance Vector Machine (WRVM) method, this research proposes the loose zone of roadway surrounding rock prediction. Based on the theory of relevance vector machine (RVM), the wavelet function is introduced to replace the ori...
With the explosion of web information, search engines have become main tools in information retrieval. However, most queries submitted in web search are ambiguous and multifaceted. Understanding the queries and mining query intention is critical for...
Equity investors value CEO social capital when pricing firm equity. When CEO social capital is high, the value relevance of the book value of equity declines, whereas the value relevance of earnings measures increases. Results are stronger for firms...
There are two opposite views about corporate sustainability in the existing literature. Sustainability activities are considered as a source of long-term value creation for the shareholders’ interest whereas they also occupy scarce corporate re...
Standardized approaches to relevance classification in information retrieval use generative statistical models to identify the presence or absence of certain topics that might make a document relevant to the searcher. These approaches have been used...
Many biological or medical data have numerous features. Feature selection is one of the data preprocessing steps that can remove the noise from data as well as save the computing time when the dataset has several hundred thousand or more features. An...
This study examines whether information about the winners of the Sustainability Reporting Award (SRA) contributes to the usefulness of the information in financial statements. This study used a sample consisting of 110 winners of SRA (SRA firms) and...
The growing volume of information available to decision-makers makes it increasingly challenging to process all data during decision-making. As a result, a method for selecting only relevant information is highly desirable. Moreover, since the meanin...
Concomitant use of cannabis with other drugs may lead to cannabis–drug interactions, mainly due to the pharmacokinetic mechanism involving the family of CYP450 isoenzymes. This narrative systematic review aimed to systematize the available info...
This study introduces a novel measure for evaluating attribute relevance, specifically designed to accurately identify attributes that are intrinsically related to a phenomenon, while being sensitive to the asymmetry of those relationships and noise...
The issue of searching for tender proposals satisfying the conditions of selection on the basis of the relevance assessment algorithm is considered. The algorithm is based on a mathematical scoring model. The approbation of the model based on the his...
Cluster-based pseudo-relevance feedback (PRF) is an effective approach for searching relevant documents for relevance feedback. Standard approach constructs clusters for PRF only on the basis of high similarity between retrieved documents. The standa...
The paper contains five parts—a theory about entrepreneurial choice under uncertainty, a formal econometric structure for a test, the test, an appraisal of the test, and a description of the data generating process. Here, an entrepreneur is an...
The ultimate goal of semantic web (SW) is to implement mutual collaborations among ontology-based intelligent systems. To this end, it is necessary to integrate those domain-independent and cross-domain ontologies by finding the correspondences betwe...
Evidence transfer for clustering is a deep learning method that manipulates the latent representations of an autoencoder according to external categorical evidence with the effect of improving a clustering outcome. Evidence transfer’s applicati...
The presence of board members with good governance attributes is value-relevant since it influences investors’ investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audi...
This study examines the moderating effect of firm attributes on the value relevance of accounting information in Saudi Arabia. Using a sample of 630 firm-year observations from 126 Saudi listed firms over 2018–2022, the research evaluates wheth...
“Parknerships” (park partnerships) are an innovative means of enhancing people’s connections with conserved spaces and stories, drawing on the combined strengths of multiple organizations. As a specific type of collaboration, a parknership is focused...
It has been suggested by some, since the time of William Wrede, that biblical theology should align itself with the scientific study of religion. More recently, these appeals have been linked to a concern for the relevance of the discipline within mo...
Quantum theory has been applied in a number of fields outside physics, e.g., cognitive science and information retrieval (IR). Recently, it has been shown that quantum theory can subsume various key IR models into a single mathematical formalism of H...
In response to the problems of slow running speed and high error rates of traditional flight conflict detection algorithms, in this paper, we propose a conflict detection algorithm based on the use of a relevance vector machine. A set of symmetrical...
This work examines the differences between a human and a machine in object recognition tasks. The machine is useful as much as the output classification labels are correct and match the dataset-provided labels. However, very often a discrepancy occur...
This study presents a review about what great figures of history thought about the existence of God and a worldwide comparison between religious believers and non-believers using the World Social Survey (WSS) database, comprising a sample of 90,350 r...
Nowadays, academic paper search systems help researchers find related studies from a large number of publications. However, assessing whether each paper matches the user search query remains very difficult. Previously, we proposed a reference paper c...
The growing proliferation of geographic information presents a substantial challenge to the traditional framework of a geographic information analysis and service. The dynamic integration and representation of geographic knowledge, such as triples, w...
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(1) Background: This study aimed to determine the relevance between stages of metabolic syndrome (MS) progression and the incidence of gastric cancer utilizing a big data cohort for the national health checkup. (2) Methods: There were 7,785,098 study...
Emotion-induced blindness (EIB) refers to the impaired perception of a target due to attentional capture by emotional distractors. While prior research indicates that EIB can be attenuated by enhancing target priority or by regulating emotional distr...
This paper examines the relationship between the level of integrated reporting (IR) based on the extent of adoption of the International Integrated Reporting Framework (IIRF) and the firm value (a proxy for value relevance of IR) in Sri Lanka, where...
Decades of research on student’s science, technology, engineering, and mathematics (STEM) learning have highlighted the need to make science content more relevant for students. However, science teachers have described this as difficult, with la...
The relevance of geographic information to mobile users must be evaluated by taking into account the usage context. This paper assumes that emerging Location-based Social Networks (LBSNs) contain contextual information rich enough to be used in order...
Due to image noise, image blur, and inconsistency between depth data and color image, the accuracy and robustness of the pairwise spatial transformation computed by matching extracted features of detected key points in existing sparse Red Green Blue-...
Recent studies increasingly leverage pre-trained language models (PLMs) for patent relevance assessment. In practice, whether a query patent and the candidate patent share the technical domain is a critical factor in relevance assessment. Existing PL...
The individuals of real-world networks participate in various types of connections, each forming a layer in multiplex networks. Link prediction is an important problem in multiplex network analysis owing to its wide range of practical applications, s...
Crowdsourced data (CSD) generated by citizens is becoming more popular as its potential utilization in many applications increases due to its currency and availability. However, the quality of CSD, including its relevance, is often questioned as the...
Digitalization has considerable potential to help achieve the sustainability of the planetary and human systems, including organizations. As digitalization is one of the most promising factors for transformation, there is no doubt that ICT and big da...
As interest in explainable artificial intelligence (XAI) continues to grow, a critical gap remains between the explanations generated by models and their interpretability by human users, particularly when cognitive biases and semantic relevance are n...
Accumulating evidence suggests depression is associated with blunted reactivity to positive and negative stimuli, known as emotion context insensitivity (ECI). However, ECI is not consistently observed in the literature, suggesting moderators that in...
Decentralization is a peculiar characteristic of self-organizing systems such as swarm intelligence systems, which function as complex collective responsive systems without central control and operates based on contextual local coordination among rel...
It is becoming more challenging for health professionals to keep up to date with current research. To save time, many experts perform evidence syntheses on systematic reviews instead of primary studies. Subsequently, there is a need to update reviews...
This paper considers the task of assessing the relevance of a procurement procedure for a supplier under conditions of growing volumes of open procurement data and increasing complexity of electronic publication services. It is shown that, for a supp...
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