The novel coronavirus disease is regarded as one of the most imminent disease outbreaks which threaten public health on various levels worldwide. Because of the unpredictable outbreak nature and the virus’s pandemic intensity, people are experiencing depression, anxiety, and other strain reactions. The response to prevent and control the new coronavirus pneumonia has reached a crucial point. Therefore, it is essential—for safety and prevention purposes—to promptly predict and forecast the virus outbreak in the course of this troublesome time to have (...) control over its mortality. Recently, deep learning models are playing essential roles in handling time-series data in different applications. This paper presents a comparative study of two deep learning methods to forecast the confirmed cases and death cases of COVID-19. Long short-term memory and gated recurrent unit have been applied on time-series data in three countries: Egypt, Saudi Arabia, and Kuwait, from 1/5/2020 to 6/12/2020. The results show that LSTM has achieved the best performance in confirmed cases in the three countries, and GRU has achieved the best performance in death cases in Egypt and Kuwait. (shrink)

The main purpose of the present paper is to introduce and explicate the position and services of the most brilliant character –Etemad-Al-doleh of the ruling era of Shah Abbass the first called Khajeh Mirza Hatam Beig Ordoobadi and his son-Talib Khan. Due to Shah's authority in this era, the paramount duty which can be assigned to the position of Etemad-Al-doleh was to control the geostrategy and military actions.After Shah Abbass, the first-and due to the fact that the kings were brought (...) up in seraglios and were far from gaining experience to manage the country, Etemad- Al-doleh developed his position so increasingly. According to the historical sources belonging to the Safavid era and itinerary of European, we can easily find out that Etemad-Al-doleh found his way into any governmental affairs. Based on the outstanding position of Hatam Beig and his son, it can be claimed that the social position is not considered just to promote the military officers ' ranks in Shah- Abbass era. Unlike the Safavi's point of view, the term of virtue- centered community was limited to recruiting the Georgian servants called "the establishment of the third military force". In the first decades, Etemad-Al-doleh enjoyed a valid social position and a proper background in tribunal. Studying the lives of supreme ministers shows us that the majority of them had court-based and military social origins. (shrink)

Commentary on Quwaysinī's commentary on Akhḍarī's work titled the Sullam al-muawraq on logic.

The phenomenon of recitation took its place in Islamic sciences in early period, and it has maintained its vitality in the agenda until today. The primary factor that ensures this is the fact that the different aspects contained in the recitations can be suitable as a source. Because the discipline in question can maintain its vitality by constituting a source for sciences such as tafsir, hadith and fiqh. This vividness of the phenomenon of the recitation in the classical period is (...) also seen in today's academic studies. In addition, the fact that a great number of researches have been carried out about recitation both in our country and abroad constitutes an evidence from a different perspective. In this sense, it is known that many scholars contributed to the science of recitation by producing qualified autonomous studies related to the discipline. One of the figures who contributed to the science of recitation is Abû ‘Alı̄ al-Fāārisı̄ı̄, whose work was in demand in classical madrasah tradition. Considering the geography and the time period in which the author lived, it is seen that the recitations have spread to wide areas of their present places. Fāārisı̄ has presented a study, based on the idea of expansion. In addition, a number of works belonging to the author are mentioned since he is a philologist. Therefore, the author comes to the fore with his works by being shown as a reference for many studies compiled after him. On the other hand, although the author has not remained his study exclusive to the science of recitation, he elaborated different aspects of recitations by intensively processing them. In particular, the requirement to comply with the Arabic language, at least in one aspect, which is one of the three basic criteria that the recitation must have in order to be considered valid, led the author to focus intensively on the language factor in recitations. That the author synthesized the phenomenon of language with the recitations attracts attention. Therefore, some determinations were made based on the recitations on the author’s study based on the importance of referring to the recitations of the Quran at building determinations when making a linguistic analysis. The aim of this study is to reveal the method and the quality of the recitation that Fāārisı̄ discussed in the study titled al-Ḥujja fı̄ ʿileli'l-qirā ʾati's-sebʿa, written by Abû ‘Alı̄ al- Fāārisı̄ (d. 377/987) who lived in the 4th century Hijri. (shrink)

This article engages weaving as a model of feminist decolonial climate justice methodology in Oceania. In particular, it looks to three weaver-activists who use their practices to reclaim the matrixial power of the ocean (as maternal womb and network of relation) in the face of ongoing US occupation in the Pacific: Marshallese poet and climate activist Kathy Jetn̄il-Kijiner; Hawai‘i-based settler-ally weaver and installation artist Mary Babcock; and Kānaka Maoli sculptor Kaili Chun, also based in Hawai‘i. Each artist begins from a (...) particular positionality in the ongoing open weave of the ocean and uses specific cultural ontologies of weaving and netting to address knots and gaps in climate change imaginaries. These weavers help to articulate important nuances in recent calls for working in solidarity networks at the cultural interface of climate justice activism. Their processes directly address the need for greater emotional and relational capacity across cultural and national divides, across Indigenous and non-Indigenous feminist critiques of colonial-capitalist systems and through inter-connected waters. (shrink)

This study examines the roles of environmental strategy and accounting in corporate carbon performance, as measured by the Greenhouse Gas (GHG) Protocol. A novel interaction model is developed based on legitimacy theory and natural-resource dependence theory to capture the interaction between environmental strategy and accounting. An international sample of 3322 firms from 73 countries is used in the analysis, based on a panel data design for 17 years (2005–2022). The empirical findings reveal an overall reactive role of these environmental initiatives (...) in relation to carbon performance. The marginal effect analysis shows that environmental accounting favourably moderates the effect of environmental strategic functions on carbon performance, indicating that the former facilitates the translation of the latter into practice. Similarly, environmental strategic initiatives improve the impact of environmental accounting information on carbon performance. The main contribution of this study stems from methodologically demonstrating how the synergy between environmental strategic initiatives and environmental information mechanisms can translate into improved carbon performance. This finding has multiple societal, practical and research implications. The interaction effect evidence can be viewed as consistent with recent trends of integrated approaches to thinking and reporting, where interrelated phenomena are integrated into operational and reporting contexts to improve efficiency. This can be of interest to policymakers, investors, corporate managers and providers of assurance services related to carbon performance. (shrink)

This study provides novel evidence of the impact of corporate social responsibility (CSR) on investment sensitivity to cash flows. We posit that CSR affects investment–cash flow sensitivity (ICFS) through information asymmetry and agency costs, commonly viewed as the two channels through which investment responds to the availability of internal cash flows. We find that CSR performance leads to a decrease in ICFS. We further find that ICFS decreases (increases) when CSR strengths (concerns) increase. Finally, we find that the effect of (...) CSR on ICFS is driven by the areas Community, Diversity, and Human Rights. In sum, the findings of this study stress the relevance of CSR—in particular, of CSR activities that extend beyond compliance behavior and reflect what is desired by society—in reducing market frictions and improving firms’ access to financial capital. (shrink)

The study aimed to identify the effect of applying detection and prevention tools for career fraud in combating and preventing fraud and reducing its risks through an applied study on Palestinian Ministry of Health in Gaza Strip, Palestine. To achieve the objectives of the study, the researchers used the questionnaire as a main tool to collect data, and the descriptive and analytical approach to conducting the study. The study population consisted of (501) supervisory employees working at MOH in Gaza Strip, (...) Palestine. The researchers used the stratified random sample method and the multiple regression method to measure the effect. The study concluded a set of results, the most important of which is a positive evaluation among respondents about the levels of application of tools to detect and prevent job fraud within MOH, and the presence of a high interest in tools to prevent job fraud during the implementation of its various work. The study recommended the necessity for the Palestinian National Authority to develop and approve laws regulating health sector, so that those laws guarantee the prevention of conflicts of interest, especially for the category of doctors, by preventing job duplication of doctors working in the government sector. Also study recommended the need for MOH to adopt principles of health sector governance and begin immediately to implement them. This process to ensure transparency, disclosure and accountability in the business framework in a manner that realizes the effective protection of stakeholders and does not compromise or discriminate in the application of these principles, which ensures that all forms of job fraud are organized in an organized manner and within fixed legal frameworks. (shrink)

Twitter integrates with streaming data technologies and machine learning to add new value to healthcare. This paper presented a real-time system to predict breast cancer based on streaming patient’s health data from Twitter. The proposed system consists of two major components: developing an offline building model and an online prediction pipeline. For the first component, we made a correlation between the features to determine the correlation between features and reduce the number of features from the Breast Cancer Wisconsin Diagnostic dataset. (...) Two feature selection algorithms are recursive feature elimination and univariate feature selection algorithms which are applied to features after correlation to select the essential features. Four decision trees, logistic regression, support vector machine, and random forest classifier have been used on features after correlation and feature selection. Also, hyperparameter tuning and cross-validation have been applied with machine learning to optimize models and enhance accuracy. Apache Spark, Apache Kafka, and Twitter Streaming API are used to develop the second component. The best model with the highest accuracy obtained from the first component predicts breast cancer in real time from tweets’ streaming. The results showed that the best model is the random forest classifier which achieved the best accuracy. (shrink)

This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. A number of moderating variables were taken into account: systematic (beta) risk, gearing (long–term debt to total long–term finance), (...) tax ratios, and firm size. ANOVA and Kruskall–Wallis tests revealed that mission orientation did not affect performance, whether in terms of stock returns or excess returns. Neither were accounting returns on equity different overall, although shareholder oriented companies experienced wider variations in this measure. A number of multiple regressions were also performed. However, the mission dummy was not found to be a significant variable. (shrink)

This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. A number of moderating variables were taken into account: systematic (beta) risk, gearing (long–term debt to total long–term finance), (...) tax ratios, and firm size. ANOVA and Kruskall–Wallis tests revealed that mission orientation did not affect performance, whether in terms of stock returns or excess returns. Neither were accounting returns on equity different overall, although shareholder oriented companies experienced wider variations in this measure. A number of multiple regressions were also performed. However, the mission dummy was not found to be a significant variable. (shrink)

Spam electronic mails (emails) refer to harmful and unwanted commercial emails sent to corporate bodies or individuals to cause harm. Even though such mails are often used for advertising services and products, they sometimes contain links to malware or phishing hosting websites through which private information can be stolen. This study shows how the adaptive intelligent learning approach, based on the visual anti-spam model for multi-natural language, can be used to detect abnormal situations effectively. The application of this approach is (...) for spam filtering. With adaptive intelligent learning, high performance is achieved alongside a low false detection rate. There are three main phases through which the approach functions intelligently to ascertain if an email is legitimate based on the knowledge that has been gathered previously during the course of training. The proposed approach includes two models to identify the phishing emails. The first model has proposed to identify the type of the language. New trainable model based on Naive Bayes classifier has also been proposed. The proposed model is trained on three types of languages (Arabic, English and Chinese) and the trained model has used to identify the language type and use the label for the next model. The second model has been built by using two classes (phishing and normal email for each language) as a training data. The second trained model (Naive Bayes classifier) has been applied to identify the phishing emails as a final decision for the proposed approach. The proposed strategy is implemented using the Java environments and JADE agent platform. The testing of the performance of the AIA learning model involved the use of a dataset that is made up of 2,000 emails, and the results proved the efficiency of the model in accurately detecting and filtering a wide range of spam emails. The results of our study suggest that the Naive Bayes classifier performed ideally when tested on a database that has the biggest estimate (having a general accuracy of 98.4%, false positive rate of 0.08%, and false negative rate of 2.90%). This indicates that our Naive Bayes classifier algorithm will work viably on the off chance, connected to a real-world database, which is more common but not the largest. (shrink)