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smoothing perspective</title> <meta name="description" content="Search results for: income smoothing perspective"> <meta name="keywords" content="income smoothing perspective"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="income smoothing perspective"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 4898</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: income smoothing perspective</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4898</span> Accounting and Auditing Standards Influence on Income Smoothing Perspective in Islamic Financial Institutions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatma%20Ezzahra%20Kateb">Fatma Ezzahra Kateb</a>, <a href="https://publications.waset.org/abstracts/search?q=Neila%20Boulila%20Taktak"> Neila Boulila Taktak</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Kabir%20Hassan"> Mohamed Kabir Hassan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=AAOIFI" title="AAOIFI">AAOIFI</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting%20quality" title=" financial reporting quality"> financial reporting quality</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20smoothing%20perspective" title=" income smoothing perspective"> income smoothing perspective</a>, <a href="https://publications.waset.org/abstracts/search?q=MENA%20countries" title=" MENA countries"> MENA countries</a> </p> <a href="https://publications.waset.org/abstracts/157853/accounting-and-auditing-standards-influence-on-income-smoothing-perspective-in-islamic-financial-institutions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/157853.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">94</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4897</span> Using “Eckel” Model to Measure Income Smoothing Practices: The Case of French Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Feddaoui%20Amina">Feddaoui Amina</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=income" title="income">income</a>, <a href="https://publications.waset.org/abstracts/search?q=smoothing" title=" smoothing"> smoothing</a>, <a href="https://publications.waset.org/abstracts/search?q=%27Eckel%27" title=" 'Eckel'"> 'Eckel'</a>, <a href="https://publications.waset.org/abstracts/search?q=French%20companies" title=" French companies"> French companies</a> </p> <a href="https://publications.waset.org/abstracts/90241/using-eckel-model-to-measure-income-smoothing-practices-the-case-of-french-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/90241.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">152</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4896</span> Estimation of Train Operation Using an Exponential Smoothing Method</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Taiyo%20Matsumura">Taiyo Matsumura</a>, <a href="https://publications.waset.org/abstracts/search?q=Kuninori%20Takahashi"> Kuninori Takahashi</a>, <a href="https://publications.waset.org/abstracts/search?q=Takashi%20Ono"> Takashi Ono</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research is to improve the convenience of waiting for trains at level crossings and stations and to prevent accidents resulting from forcible entry into level crossings, by providing level crossing users and passengers with information that tells them when the next train will pass through or arrive. For this paper, we proposed methods for estimating operation by means of an average value method, variable response smoothing method, and exponential smoothing method, on the basis of open data, which has low accuracy, but for which performance schedules are distributed in real time. We then examined the accuracy of the estimations. The results showed that the application of an exponential smoothing method is valid. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=exponential%20smoothing%20method" title="exponential smoothing method">exponential smoothing method</a>, <a href="https://publications.waset.org/abstracts/search?q=open%20data" title=" open data"> open data</a>, <a href="https://publications.waset.org/abstracts/search?q=operation%20estimation" title=" operation estimation"> operation estimation</a>, <a href="https://publications.waset.org/abstracts/search?q=train%20schedule" title=" train schedule"> train schedule</a> </p> <a href="https://publications.waset.org/abstracts/78572/estimation-of-train-operation-using-an-exponential-smoothing-method" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/78572.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">388</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4895</span> Economic Stability in a Small Open Economy with Income Effect on Leisure Demand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yu-Shan%20Hsu">Yu-Shan Hsu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper studies a two-sector growth model with a technology of social constant returns and with a utility that features either a zero or a positive income effect on the demand for leisure. The purpose is to investigate how the existence of aggregate instability or equilibrium indeterminacy depends on both the intensity of the income effect on the demand for leisure and the value of the labor supply elasticity. The main finding is that when there is a factor intensity reversal between the private perspective and the social perspective, indeterminacy arises even if the utility has a positive income effect on leisure demand. Moreover, we find that a smaller value of the labor supply elasticity increases the range of the income effect on leisure demand and thus increases the possibility of equilibrium indeterminacy. JEL classification: E3; O41 <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=indeterminacy" title="indeterminacy">indeterminacy</a>, <a href="https://publications.waset.org/abstracts/search?q=non-separable%20preferences" title=" non-separable preferences"> non-separable preferences</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20effect" title=" income effect"> income effect</a>, <a href="https://publications.waset.org/abstracts/search?q=labor%20supply%20elasticity" title=" labor supply elasticity"> labor supply elasticity</a> </p> <a href="https://publications.waset.org/abstracts/95542/economic-stability-in-a-small-open-economy-with-income-effect-on-leisure-demand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/95542.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">177</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4894</span> A Comparison of Smoothing Spline Method and Penalized Spline Regression Method Based on Nonparametric Regression Model</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Autcha%20Araveeporn">Autcha Araveeporn</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents a study about a nonparametric regression model consisting of a smoothing spline method and a penalized spline regression method. We also compare the techniques used for estimation and prediction of nonparametric regression model. We tried both methods with crude oil prices in dollars per barrel and the Stock Exchange of Thailand (SET) index. According to the results, it is concluded that smoothing spline method performs better than that of penalized spline regression method. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=nonparametric%20regression%20model" title="nonparametric regression model">nonparametric regression model</a>, <a href="https://publications.waset.org/abstracts/search?q=penalized%20spline%20regression%20method" title=" penalized spline regression method"> penalized spline regression method</a>, <a href="https://publications.waset.org/abstracts/search?q=smoothing%20spline%20method" title=" smoothing spline method"> smoothing spline method</a>, <a href="https://publications.waset.org/abstracts/search?q=Stock%20Exchange%20of%20Thailand%20%28SET%29" title=" Stock Exchange of Thailand (SET)"> Stock Exchange of Thailand (SET)</a> </p> <a href="https://publications.waset.org/abstracts/2974/a-comparison-of-smoothing-spline-method-and-penalized-spline-regression-method-based-on-nonparametric-regression-model" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2974.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">439</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4893</span> Dividends Smoothing in an Era of Unclaimed Dividends: A Panel Data Analysis in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Apedzan%20Emmanuel%20Kighir">Apedzan Emmanuel Kighir</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research investigates dividends smoothing among non-financial companies trading on the Nigerian Stock Exchange in an era of unclaimed dividends from 2004 to 2013. There has been a raging controversy among Regulatory Authorities, Company Executives, Registrars of Companies, Shareholders and the general public regarding the increasing incidence of unclaimed dividends in Nigeria. The objective of this study is to find out if corporate earnings management through dividends smoothing is implicated in unclaimed dividends among Nigerian non-financial firms. The research used panel data and employed Generalized Method of Moment as method of analysis. The research finds evidence of dividends-smoothing in this era of unclaimed dividends in Nigeria. The research concludes that dividends-smoothing is a trigger and red flag for unclaimed dividends, an output of earnings management. If earnings management and hence unclaimed dividends in Nigeria is allowed to continue, it will lead to great consequences to the investors and corporate policy of government. It is believed that the research will assist investors and government in making informed decisions regarding dividends policy in Nigeria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=dividends%20smoothing" title="dividends smoothing">dividends smoothing</a>, <a href="https://publications.waset.org/abstracts/search?q=non%20financial%20companies" title=" non financial companies"> non financial companies</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigerian%20stock%20exchange" title=" Nigerian stock exchange"> Nigerian stock exchange</a>, <a href="https://publications.waset.org/abstracts/search?q=unclaimed%20dividends" title=" unclaimed dividends"> unclaimed dividends</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20earnings%20management" title=" corporate earnings management"> corporate earnings management</a> </p> <a href="https://publications.waset.org/abstracts/41198/dividends-smoothing-in-an-era-of-unclaimed-dividends-a-panel-data-analysis-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41198.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">280</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4892</span> Binarized-Weight Bilateral Filter for Low Computational Cost Image Smoothing</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yu%20Zhang">Yu Zhang</a>, <a href="https://publications.waset.org/abstracts/search?q=Kohei%20Inoue"> Kohei Inoue</a>, <a href="https://publications.waset.org/abstracts/search?q=Kiichi%20Urahama"> Kiichi Urahama</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We propose a simplified bilateral filter with binarized coefficients for accelerating it. Its computational cost is further decreased by sampling pixels. This computationally low cost filter is useful for smoothing or denoising images by using mobile devices with limited computational power. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bilateral%20filter" title="bilateral filter">bilateral filter</a>, <a href="https://publications.waset.org/abstracts/search?q=binarized-weight%20bilateral%20filter" title=" binarized-weight bilateral filter"> binarized-weight bilateral filter</a>, <a href="https://publications.waset.org/abstracts/search?q=image%20smoothing" title=" image smoothing"> image smoothing</a>, <a href="https://publications.waset.org/abstracts/search?q=image%20denoising" title=" image denoising"> image denoising</a>, <a href="https://publications.waset.org/abstracts/search?q=pixel%20sampling" title=" pixel sampling"> pixel sampling</a> </p> <a href="https://publications.waset.org/abstracts/8980/binarized-weight-bilateral-filter-for-low-computational-cost-image-smoothing" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/8980.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">469</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4891</span> The Value Relevance of Components of Other Comprehensive Income When Net Income Is Disaggregated</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Taisier%20A.%20Zoubi">Taisier A. Zoubi</a>, <a href="https://publications.waset.org/abstracts/search?q=Feras%20Salama"> Feras Salama</a>, <a href="https://publications.waset.org/abstracts/search?q=Mahmud%20Hossain"> Mahmud Hossain</a>, <a href="https://publications.waset.org/abstracts/search?q=Yass%20A.%20Alkafaji"> Yass A. Alkafaji</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study is to examine the equity pricing of other comprehensive income when earnings are disaggregated into several components. Our findings indicate that other comprehensive income can better explain variation in stock returns when net income is reported in a disaggregated form. Additionally, we found that disaggregating both net income and other comprehensive income can explain more of the variation in the stock returns than the two summary components of comprehensive income. Our results survive a series of robustness checks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=market%20valuation" title="market valuation">market valuation</a>, <a href="https://publications.waset.org/abstracts/search?q=other%20comprehensive%20income" title=" other comprehensive income"> other comprehensive income</a>, <a href="https://publications.waset.org/abstracts/search?q=value-relevance" title=" value-relevance"> value-relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=incremental%20information%20content" title=" incremental information content "> incremental information content </a> </p> <a href="https://publications.waset.org/abstracts/31604/the-value-relevance-of-components-of-other-comprehensive-income-when-net-income-is-disaggregated" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31604.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">301</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4890</span> Forecasting Unemployment Rate in Selected European Countries Using Smoothing Methods</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ksenija%20Dumi%C4%8Di%C4%87">Ksenija Dumičić</a>, <a href="https://publications.waset.org/abstracts/search?q=Anita%20%C4%8Ceh%20%C4%8Casni"> Anita Čeh Časni</a>, <a href="https://publications.waset.org/abstracts/search?q=Berislav%20%C5%BDmuk"> Berislav Žmuk</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this paper is to select the most accurate forecasting method for predicting the future values of the unemployment rate in selected European countries. In order to do so, several forecasting techniques adequate for forecasting time series with trend component, were selected, namely: double exponential smoothing (also known as Holt`s method) and Holt-Winters` method which accounts for trend and seasonality. The results of the empirical analysis showed that the optimal model for forecasting unemployment rate in Greece was Holt-Winters` additive method. In the case of Spain, according to MAPE, the optimal model was double exponential smoothing model. Furthermore, for Croatia and Italy the best forecasting model for unemployment rate was Holt-Winters` multiplicative model, whereas in the case of Portugal the best model to forecast unemployment rate was Double exponential smoothing model. Our findings are in line with European Commission unemployment rate estimates. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=European%20Union%20countries" title="European Union countries">European Union countries</a>, <a href="https://publications.waset.org/abstracts/search?q=exponential%20smoothing%20methods" title=" exponential smoothing methods"> exponential smoothing methods</a>, <a href="https://publications.waset.org/abstracts/search?q=forecast%20accuracy%20unemployment%20rate" title=" forecast accuracy unemployment rate"> forecast accuracy unemployment rate</a> </p> <a href="https://publications.waset.org/abstracts/18328/forecasting-unemployment-rate-in-selected-european-countries-using-smoothing-methods" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18328.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">369</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4889</span> The Hyperbolic Smoothing Approach for Automatic Calibration of Rainfall-Runoff Models </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Adilson%20Elias%20Xavier">Adilson Elias Xavier</a>, <a href="https://publications.waset.org/abstracts/search?q=Otto%20Corr%C3%AAa%20Rotunno%20Filho"> Otto Corrêa Rotunno Filho</a>, <a href="https://publications.waset.org/abstracts/search?q=Paulo%20Canedo%20De%20Magalh%C3%A3es"> Paulo Canedo De Magalhães</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper addresses the issue of automatic parameter estimation in conceptual rainfall-runoff (CRR) models. Due to threshold structures commonly occurring in CRR models, the associated mathematical optimization problems have the significant characteristic of being strongly non-differentiable. In order to face this enormous task, the resolution method proposed adopts a smoothing strategy using a special C∞ differentiable class function. The final estimation solution is obtained by solving a sequence of differentiable subproblems which gradually approach the original conceptual problem. The use of this technique, called Hyperbolic Smoothing Method (HSM), makes possible the application of the most powerful minimization algorithms, and also allows for the main difficulties presented by the original CRR problem to be overcome. A set of computational experiments is presented for the purpose of illustrating both the reliability and the efficiency of the proposed approach. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=rainfall-runoff%20models" title="rainfall-runoff models">rainfall-runoff models</a>, <a href="https://publications.waset.org/abstracts/search?q=automatic%20calibration" title=" automatic calibration"> automatic calibration</a>, <a href="https://publications.waset.org/abstracts/search?q=hyperbolic%20smoothing%20method" title=" hyperbolic smoothing method"> hyperbolic smoothing method</a> </p> <a href="https://publications.waset.org/abstracts/123935/the-hyperbolic-smoothing-approach-for-automatic-calibration-of-rainfall-runoff-models" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/123935.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">149</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4888</span> Forecasting Cancers Cases in Algeria Using Double Exponential Smoothing Method</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Messis%20A.">Messis A.</a>, <a href="https://publications.waset.org/abstracts/search?q=Adjebli%20A."> Adjebli A.</a>, <a href="https://publications.waset.org/abstracts/search?q=Ayeche%20R."> Ayeche R.</a>, <a href="https://publications.waset.org/abstracts/search?q=Talbi%20M."> Talbi M.</a>, <a href="https://publications.waset.org/abstracts/search?q=Tighilet%20K."> Tighilet K.</a>, <a href="https://publications.waset.org/abstracts/search?q=Louardiane%20M."> Louardiane M.</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Cancers are the second cause of death worldwide. Prevalence and incidence of cancers is getting increased by aging and population growth. This study aims to predict and modeling the evolution of breast, Colorectal, Lung, Bladder and Prostate cancers over the period of 2014-2019. In this study, data were analyzed using time series analysis with double exponential smoothing method to forecast the future pattern. To describe and fit the appropriate models, Minitab statistical software version 17 was used. Between 2014 and 2019, the overall trend in the raw number of new cancer cases registered has been increasing over time; the change in observations over time has been increasing. Our forecast model is validated since we have good prediction for the period 2020 and data not available for 2021 and 2022. Time series analysis showed that the double exponential smoothing is an efficient tool to model the future data on the raw number of new cancer cases. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cancer" title="cancer">cancer</a>, <a href="https://publications.waset.org/abstracts/search?q=time%20series" title=" time series"> time series</a>, <a href="https://publications.waset.org/abstracts/search?q=prediction" title=" prediction"> prediction</a>, <a href="https://publications.waset.org/abstracts/search?q=double%20exponential%20smoothing" title=" double exponential smoothing"> double exponential smoothing</a> </p> <a href="https://publications.waset.org/abstracts/164142/forecasting-cancers-cases-in-algeria-using-double-exponential-smoothing-method" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/164142.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">88</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4887</span> Statistical and Land Planning Study of Tourist Arrivals in Greece during 2005-2016</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dimitra%20Alexiou">Dimitra Alexiou</a> </p> <p class="card-text"><strong>Abstract:</strong></p> During the last 10 years, in spite of the economic crisis, the number of tourists arriving in Greece has increased, particularly during the tourist season from April to October. In this paper, the number of annual tourist arrivals is studied to explore their preferences with regard to the month of travel, the selected destinations, as well the amount of money spent. The collected data are processed with statistical methods, yielding numerical and graphical results. From the computation of statistical parameters and the forecasting with exponential smoothing, useful conclusions are arrived at that can be used by the Greek tourism authorities, as well as by tourist organizations, for planning purposes for the coming years. The results of this paper and the computed forecast can also be used for decision making by private tourist enterprises that are investing in Greece. With regard to the statistical methods, the method of Simple Exponential Smoothing of time series of data is employed. The search for a best forecast for 2017 and 2018 provides the value of the smoothing coefficient. For all statistical computations and graphics Microsoft Excel is used. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tourism" title="tourism">tourism</a>, <a href="https://publications.waset.org/abstracts/search?q=statistical%20methods" title=" statistical methods"> statistical methods</a>, <a href="https://publications.waset.org/abstracts/search?q=exponential%20smoothing" title=" exponential smoothing"> exponential smoothing</a>, <a href="https://publications.waset.org/abstracts/search?q=land%20spatial%20planning" title=" land spatial planning"> land spatial planning</a>, <a href="https://publications.waset.org/abstracts/search?q=economy" title=" economy"> economy</a> </p> <a href="https://publications.waset.org/abstracts/85537/statistical-and-land-planning-study-of-tourist-arrivals-in-greece-during-2005-2016" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/85537.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">265</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4886</span> Muslim Women Entrepreneurs in Kerala: Socialist Feminist Insights to Overcome the Hurdles</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nabilah%20Haniph">Nabilah Haniph</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper tries to examine the social and economic conditions of women entrepreneurs from the Muslim community in Kerala. It also tries to explain the problems faced by these entrepreneurs in the light of socialist feminist approach for overcoming these hurdles. The results are presented from a qualitative perspective of research and there is an attempt to merge the results from the study on a critical angle of materialist feminism and thereby prove the superiority of socialist feminism over all other forms of feminism. The analysis of the study is based on data collected from women entrepreneurs from Muslim community in Kerala who run small scale and medium scale business as well as service oriented business all over Kerala. Most of the women entrepreneurs consider themselves to be conventional and God-fearing and domestic women from middle-income or upper-income family and think that they can balance their family and other functions on their own. Most of them understand the problems faced by women in the field of business and they believe that they can solve all these barriers from the socialist feminist perspective. Finally, the paper substantiates why other theories of feminism do not hold good from an Islamic perspective. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=feminism" title="feminism">feminism</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20perspective" title=" Islamic perspective"> Islamic perspective</a>, <a href="https://publications.waset.org/abstracts/search?q=Kerala%20Muslim%20community" title=" Kerala Muslim community"> Kerala Muslim community</a>, <a href="https://publications.waset.org/abstracts/search?q=women%20entrepreneurs" title=" women entrepreneurs"> women entrepreneurs</a> </p> <a href="https://publications.waset.org/abstracts/63566/muslim-women-entrepreneurs-in-kerala-socialist-feminist-insights-to-overcome-the-hurdles" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/63566.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">258</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4885</span> Quantile Smoothing Splines: Application on Productivity of Enterprises</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Semra%20Turkan">Semra Turkan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this paper, we have examined the factors that affect the productivity of Turkey’s Top 500 Industrial Enterprises in 2014. The labor productivity of enterprises is taken as an indicator of productivity of industrial enterprises. When the relationships between some financial ratios and labor productivity, it is seen that there is a nonparametric relationship between labor productivity and return on sales. In addition, the distribution of labor productivity of enterprises is right-skewed. If the dependent distribution is skewed, the quantile regression is more suitable for this data. Hence, the nonparametric relationship between labor productivity and return on sales by quantile smoothing splines. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=quantile%20regression" title="quantile regression">quantile regression</a>, <a href="https://publications.waset.org/abstracts/search?q=smoothing%20spline" title=" smoothing spline"> smoothing spline</a>, <a href="https://publications.waset.org/abstracts/search?q=labor%20productivity" title=" labor productivity"> labor productivity</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20ratios" title=" financial ratios"> financial ratios</a> </p> <a href="https://publications.waset.org/abstracts/60552/quantile-smoothing-splines-application-on-productivity-of-enterprises" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/60552.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">302</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4884</span> Digital Transformation, Financing Microstructures, and Impact on Well-Being and Income Inequality</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Koffi%20Sodokin">Koffi Sodokin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Financing microstructures are increasingly seen as a means of financial inclusion and improving overall well-being in developing countries. In practice, digital transformation in finance can accelerate the optimal functioning of financing microstructures, such as access by households to microfinance and microinsurance. Large households' access to finance can lead to a reduction in income inequality and an overall improvement in well-being. This paper explores the impact of access to digital finance and financing microstructures on household well-being and the reduction of income inequality. To this end, we use the propensity score matching, the double difference, and the smooth instrumental quantile regression as estimation methods with two periods of survey data. The paper uses the FinScope consumer data (2016) and the Harmonized Living Standards Measurement Study (2018) from Togo in a comparative perspective. The results indicate that access to digital finance, as a cultural game changer, and to financing microstructures improves overall household well-being and contributes significantly to reducing income inequality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financing%20microstructure" title="financing microstructure">financing microstructure</a>, <a href="https://publications.waset.org/abstracts/search?q=microinsurance" title=" microinsurance"> microinsurance</a>, <a href="https://publications.waset.org/abstracts/search?q=microfinance" title=" microfinance"> microfinance</a>, <a href="https://publications.waset.org/abstracts/search?q=digital%20finance" title=" digital finance"> digital finance</a>, <a href="https://publications.waset.org/abstracts/search?q=well-being" title=" well-being"> well-being</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20inequality" title=" income inequality"> income inequality</a> </p> <a href="https://publications.waset.org/abstracts/163343/digital-transformation-financing-microstructures-and-impact-on-well-being-and-income-inequality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/163343.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">89</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4883</span> Solving Optimal Control of Semilinear Elliptic Variational Inequalities Obstacle Problems using Smoothing Functions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=El%20Hassene%20Osmani">El Hassene Osmani</a>, <a href="https://publications.waset.org/abstracts/search?q=Mounir%20Haddou"> Mounir Haddou</a>, <a href="https://publications.waset.org/abstracts/search?q=Naceurdine%20Bensalem"> Naceurdine Bensalem</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this paper, we investigate optimal control problems governed by semilinear elliptic variational inequalities involving constraints on the state, and more precisely, the obstacle problem. We present a relaxed formulation for the problem using smoothing functions. Since we adopt a numerical point of view, we first relax the feasible domain of the problem, then using both mathematical programming methods and penalization methods, we get optimality conditions with smooth Lagrange multipliers. Some numerical experiments using IPOPT algorithm (Interior Point Optimizer) are presented to verify the efficiency of our approach. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=complementarity%20problem" title="complementarity problem">complementarity problem</a>, <a href="https://publications.waset.org/abstracts/search?q=IPOPT" title=" IPOPT"> IPOPT</a>, <a href="https://publications.waset.org/abstracts/search?q=Lagrange%20multipliers" title=" Lagrange multipliers"> Lagrange multipliers</a>, <a href="https://publications.waset.org/abstracts/search?q=mathematical%20programming" title=" mathematical programming"> mathematical programming</a>, <a href="https://publications.waset.org/abstracts/search?q=optimal%20control" title=" optimal control"> optimal control</a>, <a href="https://publications.waset.org/abstracts/search?q=smoothing%20methods" title=" smoothing methods"> smoothing methods</a>, <a href="https://publications.waset.org/abstracts/search?q=variationally%20inequalities" title=" variationally inequalities"> variationally inequalities</a> </p> <a href="https://publications.waset.org/abstracts/132882/solving-optimal-control-of-semilinear-elliptic-variational-inequalities-obstacle-problems-using-smoothing-functions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/132882.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">172</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4882</span> Contribution of Income Diversification to Total Rural Households Income in the Upper East Region, Ghana</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yakubu%20Abdulai">Yakubu Abdulai</a>, <a href="https://publications.waset.org/abstracts/search?q=Kenichi%20Matsui"> Kenichi Matsui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The agricultural industry has faced a variety of challenges in meeting the expanding income demand of the rural population. As a result, rural households must diversify their income sources to meet their income demand. Although income diversification strategies help rural households, it contributes to total household income, and the socio-demographic determinants are not known in the Upper East Region of Ghana. For these reasons, the purpose of this study was to determine the contribution of income diversification strategies to household income and the socio-demographic factors influencing it. We conducted a questionnaire survey among 360 rural households in the Upper East Region of Ghana. We asked about their socio-demographic information, their choice of income diversification strategies, and their remittances through rural-city migration. The questionnaire survey findings demonstrate that the main livelihood income source contributes 22%, and on-farm income diversification contributes the most to household total income (47%), followed by non-farm diversification income (16%) and off-farm diversification income (15%). Calculations from the income diversity index showed that the average income diversification strategy was 0.5 out of 1. The calculation of the income dependence index also showed that the average dependent on a particular source of income was 0.2 out of 1. All the respondents said household members temporarily migrate to contribute to household income through remittances. The results further reveal that their choice of income diversification is influenced by their age, educational background, experience, and farm size. The paper recommends the promotion of rural development policies that increase income-generating activities and educate rural households on how to increase returns from their investment. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=income%20diversification" title="income diversification">income diversification</a>, <a href="https://publications.waset.org/abstracts/search?q=poverty%20alleviation" title=" poverty alleviation"> poverty alleviation</a>, <a href="https://publications.waset.org/abstracts/search?q=rural%20households" title=" rural households"> rural households</a>, <a href="https://publications.waset.org/abstracts/search?q=upper%20east%20region" title=" upper east region"> upper east region</a> </p> <a href="https://publications.waset.org/abstracts/158048/contribution-of-income-diversification-to-total-rural-households-income-in-the-upper-east-region-ghana" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158048.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">112</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4881</span> Ex-Post Export Data for Differentiated Products Revealing the Existence of Productcycles </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ranajoy%20Bhattcharyya">Ranajoy Bhattcharyya</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We estimate international product cycles as shifting product spaces by using 1976 to 2010 UN Comtrade data on all differentiated tradable products in all countries. We use a product space approach to identify the representative product baskets of high-, middle and low-income countries and then use these baskets to identify the patterns of change in comparative advantage of countries over time. We find evidence of a product cycle in two senses: First, high-, middle- and low-income countries differ in comparative advantage, and high-income products migrate to the middle-income basket. A similar pattern is observed for middle- and low-income countries. Our estimation of the lag shows that middle-income countries tend to quickly take up the products of high-income countries, but low-income countries take a longer time absorbing these products. Thus, the gap between low- and middle-income countries is considerably higher than that between middle- and high-income nations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=product%20cycle" title="product cycle">product cycle</a>, <a href="https://publications.waset.org/abstracts/search?q=comparative%20advantage" title=" comparative advantage"> comparative advantage</a>, <a href="https://publications.waset.org/abstracts/search?q=representative%20product%20basket" title=" representative product basket"> representative product basket</a>, <a href="https://publications.waset.org/abstracts/search?q=ex-post%20data" title=" ex-post data "> ex-post data </a> </p> <a href="https://publications.waset.org/abstracts/22221/ex-post-export-data-for-differentiated-products-revealing-the-existence-of-productcycles" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22221.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">420</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4880</span> The Effect of Human Capital and Oil Revenue on Income Distribution in Real Sample</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Marjan%20Majdi">Marjan Majdi</a>, <a href="https://publications.waset.org/abstracts/search?q=MohammadAli%20Moradi"> MohammadAli Moradi</a>, <a href="https://publications.waset.org/abstracts/search?q=Elham%20Samarikhalaj"> Elham Samarikhalaj</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Income distribution is one of the most topics in macro economic theories. There are many categories in economy such as income distribution that have the most influenced by economic policies. Human capital has an impact on economic growth and it has significant effect on income distributions. The results of this study confirm that the effects of oil revenue and human capital on income distribution are negative and significant but the value of the estimated coefficient is too small in a real sample in period time (1969-2006). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=gini%20coefficient" title="gini coefficient">gini coefficient</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title=" human capital"> human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20distribution" title=" income distribution"> income distribution</a>, <a href="https://publications.waset.org/abstracts/search?q=oil%20revenue" title=" oil revenue"> oil revenue</a> </p> <a href="https://publications.waset.org/abstracts/27395/the-effect-of-human-capital-and-oil-revenue-on-income-distribution-in-real-sample" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27395.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">635</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4879</span> The Role of ICT for Income Inequality: The Model and the Simulations</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shoji%20Katagiri">Shoji Katagiri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper is to clarify the relationship between ICT and income inequality. To do so, we develop the general equilibrium model with ICT investment, obtain the equilibrium solutions, and then simulate the model with these solutions for some OECD countries. As a result, generally, during the corresponding periods we confirm that the relationship between ICT investment and income inequality is positive. In this mode, the increment of the ratio of ICT investment to the aggregated investment in stock enhances the capital’s share of income, and finally leads to income inequality such as the increase of the share of the top decile income. Although we confirm the positive relationship between ICT investment and income inequality, the upward trend for that relationship depends on the values of parameters for the making use of the simulations and these parameters are not deterministic in the magnitudes on the calculated results for the simulations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ICT" title="ICT">ICT</a>, <a href="https://publications.waset.org/abstracts/search?q=inequality" title=" inequality"> inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=capital%20accumulation" title=" capital accumulation"> capital accumulation</a>, <a href="https://publications.waset.org/abstracts/search?q=technology" title=" technology"> technology</a> </p> <a href="https://publications.waset.org/abstracts/82723/the-role-of-ict-for-income-inequality-the-model-and-the-simulations" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/82723.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">221</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4878</span> Tax Evasion and Macroeconomic (In)stability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wei-Neng%20Wang">Wei-Neng Wang</a>, <a href="https://publications.waset.org/abstracts/search?q=Jhy-Yuan%20Shieh"> Jhy-Yuan Shieh</a>, <a href="https://publications.waset.org/abstracts/search?q=Jhy-Hwa%20Chen"> Jhy-Hwa Chen</a>, <a href="https://publications.waset.org/abstracts/search?q=Juin-Jen%20Chang"> Juin-Jen Chang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper incorporate tax evasion into a one-sector real business cycle (RBC) model to explores the quantitative interrelations between income tax rate and equilibrium (in)determinacy, and income tax rate is endogenously determined in order to balance the government budget. We find that the level of the effective income tax rate is key factor for equilibrium (in)determinacy, instead of the level of income tax rate in a tax evasion economy. Under an economy with tax evasion, the higher income tax rate is not sufficiently to lead to equilibrium indeterminate, it must combine with a necessary condition which is the lower fraction of tax evasion and that can result in agents' optimistic expectations to become self-fulfilling and sunspot fluctuation more likely to occur. On the other hand, an economy with tax evasion can see its macroeconomy become more stabilize, and a higher fraction of income tax evasion may has a stronger stabilizing effect. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tax%20evasion" title="tax evasion">tax evasion</a>, <a href="https://publications.waset.org/abstracts/search?q=balanced-budget%20rule" title=" balanced-budget rule"> balanced-budget rule</a>, <a href="https://publications.waset.org/abstracts/search?q=equlibirium%20%28in%29determinacy" title=" equlibirium (in)determinacy"> equlibirium (in)determinacy</a>, <a href="https://publications.waset.org/abstracts/search?q=effective%20income%20tax%20rate" title=" effective income tax rate"> effective income tax rate</a> </p> <a href="https://publications.waset.org/abstracts/181651/tax-evasion-and-macroeconomic-instability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/181651.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">63</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4877</span> Theorizing Income Inequality in the Face of Financial Globalization</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Li%20Sheng">Li Sheng</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Based on an extended post-Keynesian model, we find that the association between the savings rate and income inequality is negative if savers’ funds are borrowed by spending households for consumption but positive if savings are channeled to investing firms for production. A negative association, such as the one that exists in the U.S., hinges on an income illusion created by an asset bubble and cheap credit. Thus, financial globalization leads consumption and income inequality to diverge, and the divergence is more extreme if lower-income groups have higher debt ratios. A positive association, such as the one that exists in China, relates to liquidity constraints faced by consumers such that consumption inequality closely follows income inequality. Our results imply that income inequality must be reduced in both types of countries to increase savings in deficit economies with negative associations and to reduce savings in surplus economies with positive associations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=savings%20rate" title="savings rate">savings rate</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20inequality" title=" income inequality"> income inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20globalization" title=" financial globalization"> financial globalization</a>, <a href="https://publications.waset.org/abstracts/search?q=global%20imbalances" title=" global imbalances"> global imbalances</a> </p> <a href="https://publications.waset.org/abstracts/20776/theorizing-income-inequality-in-the-face-of-financial-globalization" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20776.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">468</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4876</span> Income Diversification of Small Holder Farmers in Bosso Local Government Area of Niger State, Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Oladipo%20Joseph%20Ajayi">Oladipo Joseph Ajayi</a>, <a href="https://publications.waset.org/abstracts/search?q=Yakubu%20Muhammed"> Yakubu Muhammed</a>, <a href="https://publications.waset.org/abstracts/search?q=Caleb%20Galadima"> Caleb Galadima</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study was conducted to examine the income diversification of smallholder farmers in Bosso Local Government area of Niger state, Nigeria. The specific objectives were to examine the socio-economic characteristics of the farmers, identify the sources of income among the farmers, determine the pattern of income diversification and evaluate the determinants of income diversification of farmers in the study area. A multi-stage sampling technique was used to select 94 respondents for the study. Primary data were used, and these were collected with aid of a well structured interview schedule. Descriptive statistics, diversity index, and Tobit regression model were employed to analyze the data. The mean age of the farmers was 44 years. The average household size was 8 members per household, and the average farming experience was 12 years. 21.27 percent did not have formal education. It was further found that 69.1 percent of the respondents had an income diversity index of 0.3-0.4. This indicated that their level of income diversification was moderately low. The determinants of income diversification in the study area were education, household size, marital status, and primary income. These variables were positively related to income diversification. The study revealed that diversification into various income sources has helped to increase household income to sustain the family demands even though their level of income diversification was low within the study area. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=diversification" title="diversification">diversification</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=households" title=" households"> households</a>, <a href="https://publications.waset.org/abstracts/search?q=smallholder%20farmers" title=" smallholder farmers"> smallholder farmers</a> </p> <a href="https://publications.waset.org/abstracts/87504/income-diversification-of-small-holder-farmers-in-bosso-local-government-area-of-niger-state-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/87504.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">250</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4875</span> Economic Analysis of the Impact of Commercial Agricultural Credit Scheme (CACS) on Farmers Income in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Titus%20Wuyah%20Yunana">Titus Wuyah Yunana </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study analyzed the impact of commercial agricultural credit scheme on income of beneficiary farmers in Kaduna State using the Net farm income and double difference method. A questionnaire was used to source the data from 306 farmers comprising of 153 beneficiaries and 153 non-beneficiaries. The results indicated that the net farm income of the commercial agricultural credit scheme beneficiaries increases from N15,006,352.00 before scheme to N24,862,585.00 after the first and the second phases of the scheme. There was also an increase in the net farm income of the non-beneficiaries from N9, 670,385.40 to N14, 391,469.00 during the scheme. The double difference method analysis indicated a positive mean income difference value between beneficiaries and nonbeneficiaries after the first and the second phases of the scheme. The study recommends expansion in the number of beneficiaries and efficient allocation and utilization of the resources. The government should also introduce more programs that will assist the farmers to increase their productivity, income and the economy as a whole. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agriculture" title="agriculture">agriculture</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20scheme" title=" credit scheme"> credit scheme</a>, <a href="https://publications.waset.org/abstracts/search?q=farmers" title=" farmers"> farmers</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=beneficiary" title=" beneficiary"> beneficiary</a> </p> <a href="https://publications.waset.org/abstracts/49104/economic-analysis-of-the-impact-of-commercial-agricultural-credit-scheme-cacs-on-farmers-income-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/49104.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">338</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4874</span> Net Fee and Commission Income Determinants of European Cooperative Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Karol%C3%ADna%20Vozkov%C3%A1">Karolína Vozková</a>, <a href="https://publications.waset.org/abstracts/search?q=Mat%C4%9Bj%20Kuc"> Matěj Kuc</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Net fee and commission income is one of the key elements of a bank’s core income. In the current low-interest rate environment, this type of income is gaining importance relative to net interest income. This paper analyses the effects of bank and country specific determinants of net fee and commission income on a set of cooperative banks from European countries in the 2007-2014 period. In order to do that, dynamic panel data methods (system Generalized Methods of Moments) were employed. Subsequently, alternative panel data methods were run as robustness checks of the analysis. Strong positive impact of bank concentration on the share of net fee and commission income was found, which proves that cooperative banks tend to display a higher share of fee income in less competitive markets. This is probably connected with the fact that they stick with their traditional deposit-taking and loan-providing model and fees on these services are driven down by the competitors. Moreover, compared to commercial banks, cooperatives do not expand heavily into non-traditional fee bearing services under competition and their overall fee income share is therefore decreasing with the increased competitiveness of the sector. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cooperative%20banking" title="cooperative banking">cooperative banking</a>, <a href="https://publications.waset.org/abstracts/search?q=dynamic%20panel%20data%20models" title=" dynamic panel data models"> dynamic panel data models</a>, <a href="https://publications.waset.org/abstracts/search?q=net%20fee%20and%20commission%20income" title=" net fee and commission income"> net fee and commission income</a>, <a href="https://publications.waset.org/abstracts/search?q=system%20GMM" title=" system GMM"> system GMM</a> </p> <a href="https://publications.waset.org/abstracts/55990/net-fee-and-commission-income-determinants-of-european-cooperative-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/55990.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">330</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4873</span> Transition Pay vs. Liquidity Holdings: A Comparative Analysis on Consumption Smoothing using Bank Transaction Data</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nora%20Neuteboom">Nora Neuteboom</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigates household financial behaviors during unemployment spells in the Netherlands using high-frequency transaction data through a event study specification integrating propensity score matching. In our specification, we contrasted treated individuals, who underwent job loss, with non-treated individuals possessing comparable financial characteristics. The initial onset of unemployment triggers a substantial surge in income, primarily attributed to transition payments, but swiftly drops post-unemployment, with unemployment benefits covering slightly over half of former salary earnings. Despite a re-employment rate of around half within six months, the treatment group experiences a persistent average monthly earnings reduction of approximately 600 EUR by month. Spending patterns fluctuate significantly, surging before unemployment due to transition payments and declining below non-treated individuals post-unemployment, indicating challenges to fully smooth consumption after job loss. Furthermore, our study disentangles the effects of transition payments and liquidity holdings on spending, revealing that transition payments exert a more pronounced and prolonged impact on consumption smoothing than liquidity holdings. Transition payments significantly stimulate spending, particularly in pin and iDEAL categories, contrasting a much smaller relative spending impact of liquidity holdings. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=household%20consumption" title="household consumption">household consumption</a>, <a href="https://publications.waset.org/abstracts/search?q=transaction%20data" title=" transaction data"> transaction data</a>, <a href="https://publications.waset.org/abstracts/search?q=big%20data" title=" big data"> big data</a>, <a href="https://publications.waset.org/abstracts/search?q=propensity%20score%20matching" title=" propensity score matching"> propensity score matching</a> </p> <a href="https://publications.waset.org/abstracts/189675/transition-pay-vs-liquidity-holdings-a-comparative-analysis-on-consumption-smoothing-using-bank-transaction-data" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/189675.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">18</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4872</span> Grey Prediction of Atmospheric Pollutants in Shanghai Based on GM(1,1) Model Group</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Diqin%20Qi">Diqin Qi</a>, <a href="https://publications.waset.org/abstracts/search?q=Jiaming%20Li"> Jiaming Li</a>, <a href="https://publications.waset.org/abstracts/search?q=Siman%20Li"> Siman Li</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Based on the use of the three-point smoothing method for selectively processing original data columns, this paper establishes a group of grey GM(1,1) models to predict the concentration ranges of four major air pollutants in Shanghai from 2023 to 2024. The results indicate that PM₁₀, SO₂, and NO₂ maintain the national Grade I standards, while the concentration of PM₂.₅ has decreased but still remains within the national Grade II standards. Combining the forecast results, recommendations are provided for the Shanghai municipal government's efforts in air pollution prevention and control. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=atmospheric%20pollutant%20prediction" title="atmospheric pollutant prediction">atmospheric pollutant prediction</a>, <a href="https://publications.waset.org/abstracts/search?q=Grey%20GM%281" title=" Grey GM(1"> Grey GM(1</a>, <a href="https://publications.waset.org/abstracts/search?q=1%29" title=" 1)"> 1)</a>, <a href="https://publications.waset.org/abstracts/search?q=model%20group" title=" model group"> model group</a>, <a href="https://publications.waset.org/abstracts/search?q=three-point%20smoothing%20method" title=" three-point smoothing method"> three-point smoothing method</a> </p> <a href="https://publications.waset.org/abstracts/185942/grey-prediction-of-atmospheric-pollutants-in-shanghai-based-on-gm11-model-group" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/185942.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">35</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4871</span> Corruption and Income: Case of Independent Turkish Republic</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rahime%20H%C3%BClya%20%20%C3%96zt%C3%BCrk">Rahime Hülya Öztürk</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Along with the development of globalization, the relationship between economic, politic and commercial behaviors became unlimited. The liberalization of capital has many advantages for countries, but it also has some disadvantages. In these disadvantages the most important one is corruption. Especially in Developing Countries and Underdeveloped countries, corruption is very extensive. Corruption causes inefficient use of resources and promotes income inequality. Especially in the transition period of economies corruption increases and sometimes governments don’t interfere. To fight against corruption domestic and international measures are taken. Corruption is an economic problem, but it also has social and moral effects. The aim of this study is to define the relationship between corruption and income in Independent Turkish State. In the first part of the study, the concept of corruption is examined. In the second part of the study, information about The Independent Turkish Republic is given. In the third part of the study, country’s relationship between corruption and income is analyzed with panel data analysis. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corruption" title="corruption">corruption</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=independent%20Turkish%20Republic" title=" independent Turkish Republic"> independent Turkish Republic</a>, <a href="https://publications.waset.org/abstracts/search?q=distribution%20of%20income" title=" distribution of income"> distribution of income</a> </p> <a href="https://publications.waset.org/abstracts/52431/corruption-and-income-case-of-independent-turkish-republic" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/52431.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">315</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4870</span> Markov-Chain-Based Optimal Filtering and Smoothing</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Garry%20A.%20Einicke">Garry A. Einicke</a>, <a href="https://publications.waset.org/abstracts/search?q=Langford%20B.%20White"> Langford B. White</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper describes an optimum filter and smoother for recovering a Markov process message from noisy measurements. The developments follow from an equivalence between a state space model and a hidden Markov chain. The ensuing filter and smoother employ transition probability matrices and approximate probability distribution vectors. The properties of the optimum solutions are retained, namely, the estimates are unbiased and minimize the variance of the output estimation error, provided that the assumed parameter set are correct. Methods for estimating unknown parameters from noisy measurements are discussed. Signal recovery examples are described in which performance benefits are demonstrated at an increased calculation cost. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=optimal%20filtering" title="optimal filtering">optimal filtering</a>, <a href="https://publications.waset.org/abstracts/search?q=smoothing" title=" smoothing"> smoothing</a>, <a href="https://publications.waset.org/abstracts/search?q=Markov%20chains" title=" Markov chains"> Markov chains</a> </p> <a href="https://publications.waset.org/abstracts/20256/markov-chain-based-optimal-filtering-and-smoothing" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20256.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">317</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4869</span> The Redistributive Effects of Debtor Protection Laws</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hamid%20Boustanifar">Hamid Boustanifar</a>, <a href="https://publications.waset.org/abstracts/search?q=Geraldo%20Cerqueiro"> Geraldo Cerqueiro</a>, <a href="https://publications.waset.org/abstracts/search?q=Mar%C3%ADa%20Fabiana%20Penas"> María Fabiana Penas</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We exploit state-level changes in the amount of personal wealth individuals can protect under Chapter 7 to analyze the causal effect of debtor protection on income inequality. We find that an increase in state exemptions significantly increases inequality by reducing income for low-income individuals and by increasing income for high-income individuals. The increase in inequality is four times larger among the self-employed than among wage earners, and it is due mainly to a growing income gap between skilled (i.e., individuals with a college degree) and unskilled entrepreneurs. We also find that the employment rate of skilled entrepreneurs significantly increases, while the employment rate of unskilled wage earners falls. Our results are consistent with a recent literature that shows that higher exemptions redistribute credit from low-wealth to high-wealth entrepreneurs, affecting the performance of their businesses. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=debtor%20protection" title="debtor protection">debtor protection</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20markets" title=" credit markets"> credit markets</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20inequality" title=" income inequality"> income inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=debtor%20protection%20laws" title=" debtor protection laws"> debtor protection laws</a> </p> <a href="https://publications.waset.org/abstracts/21887/the-redistributive-effects-of-debtor-protection-laws" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/21887.pdf" 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