Wyniki wyszukiwania - Biblioteka Nauki

1

How generative artificial intelligence technologies shape partial job displacement and labor productivity growth

100%

Lazaroiu G. , Rogalska E.

Oeconomia Copernicana

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2023

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tom 14

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nr 3

703-706

2

Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries

70%

Kliestik T. , Valaskova K. , Nica E. , Kovacova M. , Lazaroiu G.

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nr 2

371-400

EN

Research background: Enterprises manage earnings in an effort to balance their profit fluctuations to provide increasingly consistent earnings in every reporting period. Earnings management is legal and very effective method of accounting techniques and may be used to obtain specific objectives of the enterprises involving the manipulation of accruals. Therefore, there is a need to analyze it in the context of group of countries, while the issue of their detection in the new ways appears. Purpose of the article: The analysis of annual earnings before interest and taxes (EBIT) of 5,640 enterprises from the Visegrad Four during the period 2009-2018 confirms that the development of earnings management in these countries is not a randomness. Thus, the aim of this article is to determine the existence of positive trend in earnings management and to detect the change-point in its development for each Visegrad country. Methods: Grubbs test, Mann-Kendall trend test and Buishand test were used as appropriate statistical methods. Mann-Kendall test identifies significant monotonic trend occurrence in earnings manipulation in every country. Buishand test indicates significant years, which divides the development of EBIT into two homogenous groups with individual central lines. Findings & Value added: Based on the statistical analysis applied, we rejected randomness in the managing of earning, but we determined the trend of its increasing. The positive earnings manipulation was not homogenous in the analyzed period, however, a change-point was defined. Year 2014 was identified as a break-point for Slovak, Polish and Hungarian enterprises considering the earnings manipulation. Year 2013 was detected as a change-point in Czech enterprises. The methodical approach used may be very helpful for researchers from other countries to determine, detect and understand earnings management as well as for the investors to make decisions based on a specificities of an individual country.

3

Comparison of factors influencing liquidity of European Islamic and conventional banks

70%

Musa H. , Musova Z. , Natorin V. , Lazaroiu G. , Martin Boda M.

Oeconomia Copernicana

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2021

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tom 12

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nr 2

375-398

EN

Research background: The innovation in Sharīʻah-compliant banking products has resulted in the rapidly increasing size of assets in Islamic banks worldwide. The assets of such banks have been growing twice as fast as those of conventional banks. Islamic banks do not depend on conventional interest, speculation, or complex derivatives stemming from banking operations. Instead, their actions in respect of profit/risk sharing, and the clarity of the contract are consistent with Islamic Sharīʻah principles, which seek to promote a more equal society. Purpose of the article: This research aims to identify and compare factors influencing the liquidity of Islamic and conventional banks in Europe. Candidate factors are sought amongst profitability, credit quality, credit expansion and capital adequacy indicators. Methodology: First, relevant financial ratios for 249 observations on Islamic banks and 2,306 observations on conventional banks are selected and compared for the period 2013?2017. Second, liquidity is explained separately for each type of banks by panel data regression to identify its determinants in a comparative context. Findings & value added: The results indicate that the impact of the net interest margin on the liquidity ratio of Islamic banks is insignificant, which is obviously due to the prohibition of the use of interest (riba). To the contrary, in conventional banking a higher net interest margin results in a reduction in liquidity. Capital adequacy has a positive influence upon liquidity in both types of banks, but in Islamic banking, the influence is 5.4 times greater. The findings strongly suggest that the liquidity of Islamic and conventional banks is affected by different factors.

4

Artificial intelligence-based decision-making algorithms, Internet of Things sensing networks, and sustainable cyber-physical management systems in big data-driven cognitive manufacturing

70%

Lazaroiu G. , Androniceanu A. , Grecu I. , Grecu G. , Neguriță O.

Oeconomia Copernicana

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2022

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tom 13

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nr 4

1047-1080

EN

Research background: With increasing evidence of cognitive technologies progressively integrating themselves at all levels of the manufacturing enterprises, there is an instrumental need for comprehending how cognitive manufacturing systems can provide increased value and precision in complex operational processes. Purpose of the article: In this research, prior findings were cumulated proving that cognitive manufacturing integrates artificial intelligence-based decision-making algorithms, real-time big data analytics, sustainable industrial value creation, and digitized mass production. Methods: Throughout April and June 2022, by employing Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines, a quantitative literature review of ProQuest, Scopus, and the Web of Science databases was performed, with search terms including "cognitive Industrial Internet of Things", "cognitive automation", "cognitive manufacturing systems", "cognitively-enhanced machine", "cognitive technology-driven automation", "cognitive computing technologies", and "cognitive technologies". The Systematic Review Data Repository (SRDR) was leveraged, a software program for the collecting, processing, and analysis of data for our research. The quality of the selected scholarly sources was evaluated by harnessing the Mixed Method Appraisal Tool (MMAT). AMSTAR (Assessing the Methodological Quality of Systematic Reviews) deployed artificial intelligence and intelligent workflows, and Dedoose was used for mixed methods research. VOSviewer layout algorithms and Dimensions bibliometric mapping served as data visualization tools. Findings & value added: Cognitive manufacturing systems is developed on sustainable product lifecycle management, Internet of Things-based real-time production logistics, and deep learning-assisted smart process planning, optimizing value creation capabilities and artificial intelligence-based decision-making algorithms. Subsequent interest should be oriented to how predictive maintenance can assist in cognitive manufacturing by use of artificial intelligence-based decision-making algorithms, real-time big data analytics, sustainable industrial value creation, and digitized mass production.