Swarm intelligence and ant colony optimization in accounting model choices

Tang, Ziyuan; Srivastava, Gautam; Liu, Shuai

doi:10.3233/jifs-179530

Cited by 14 publications

(6 citation statements)

References 27 publications

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“…It has revealed that the owners of SMEs who have increased financial literacy, can manage their debtors (Sindani, 2019). Accounting procedures of SMEs have a long-running hour and a lower level of user satisfaction (Tang et al, 2020). SMEs might prefer an appropriate policy to manage their outstanding debtors and set the debtors' collection period at an optimal level (Mbula et al, 2020).…”

Section: Msme Accounting Process and Debtors' Managementmentioning

confidence: 99%

Does Creditors Terms and Accounting Process Affect MSMEs Debtor’s Management? The Need for Novel IT Tools

Thottoli¹,

Al-Shukaili²,

Ali-Alalawi³

et al. 2021

revistageintec

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The objective of the study is to know whether creditors terms and Micro, Small and Medium Enterprises (MSMEs) accounting process affect MSMEs debtor’s management and to know the need for novel Information Technology (IT) tools. This study proposes a definite set of survey questionnaires to measure variables such as the influence of suppliers’ credit policies and the accounting process of selected MSMEs. The sample size of this study focuses on various MSMEs owners or accountants in Oman. The questionnaire survey findings are based on 44 MSMEs that responded. The study used Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze creditors terms, accounting process of MSMEs with its impact on MSMEs debtors’ management. MSMEs' accounting process and suppliers' credit policies do influence MSMEs debtors’ management. Increased working capital risks due to inefficient debtors’ management may lead MSMEs to be resource-efficient in managing their accounting process by using IT tools. The practice of using IT tools by MSMEs can scientifically manage their outstanding debtors which leads to a higher level of hostile working capital management and MSMEs sustainable development. MSMEs play a key role in the development of the national economy, there is a dearth of similar published MSMEs broad studies in Oman that validates the importance of the current research.

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Section: Msme Accounting Process and Debtors' Managementmentioning

confidence: 99%

Does Creditors Terms and Accounting Process Affect MSMEs Debtor’s Management? The Need for Novel IT Tools

Thottoli¹,

Al-Shukaili²,

Ali-Alalawi³

et al. 2021

revistageintec

View full text Add to dashboard Cite

show abstract

“…The objective function formula ( 1) is to minimize the total cost of rescue services in the area; constraint condition formula ( 2) is to ensure that p material distribution candidate points are selected as the material distribution center; constraint condition formula (3) ensures that each reserve will provide service; constraints condition formula (4) ensure that each demand point has at least one material distribution center to provide services; constraint condition formula (5) indicates that the material reserve database will only provide services for the candidate point j when it is selected as the material distribution center; constraint condition formula (6) indicates that it can provide services for demand points only when candidate point j is selected as the material distribution center; constraint condition formula (7) indicates that if candidate point j is selected the material distribution center, then at least one reserve bank will provide services for it; constraint condition formula (8) means that if candidate point j is selected as the material distribution center, it will certainly provide services for the demand point; constraint condition formula ( 9)- (11) indicate the variables are all 0-1 integer decision variables. F1:…”

Section: Selection Model Of Emergency Rescue Materials Distribution C...mentioning

confidence: 99%

“…You need to establish three emergency material distribution centers. The corresponding coordinate positions are as follows: L = {(22, 68), (85, 10)}; J = {(32, 78), (67, 23), (82, 55), (43, 27), (94, 70), (24,6)}. The position of the candidate distribution center is extracted from the demand point coordinates, and the demand point coordinates (unit: kilometers) are shown in Table 2:…”

Section: Selection Of Emergency Materials Distribution Center-simulat...mentioning

confidence: 99%

“…The goal is to maximize the efficiency of events and minimize the cost of dispatching and disaster losses. [2][3][4][5][6][7] The main purpose of emergency dispatch is to find the optimal emergency material dispatching mode, that is, to select the appropriate reserve and rescue points, so that the rescue materials scattered in various regions can reach the affected points timely and effectively, and minimize the disaster losses.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Adaptive weighted dynamic differential evolution algorithm for emergency material allocation and scheduling

Wang

et al. 2020

Computational Intelligence

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Emergency material allocation and scheduling is a combination optimization problem, which is essentially a Non‐deterministic Polynomial (NP) problem. Aiming at the problems such as slow convergence, easy prematurely falling into local optimum, and parameter constraints to solve high‐dimensional and multi‐modal combination optimization problems, this article proposes an adaptive weighted dynamic differential evolution (AWDDE) algorithm. The algorithm uses a chaotic mapping strategy to initialize the population. By weighting the standard differential evolution (DE) mutation strategy, a new weighted mutation operator is proposed. The scaling factor and cross probability can be adaptively adjusted. A disturbance operator is introduced to randomly generate the perturbation mutation and to accelerate the premature individuals to jump out of the local optimum. The algorithm is applied to the problem of emergency material allocation and scheduling, and a two‐stage emergency material allocation and scheduling model is established. Compared with the standard DE algorithm and the chaos adaptive particle swarm algorithm, the results show that the AWDDE algorithm has the characteristics of stronger global optimization ability and faster convergence speed compared with other optimization algorithms, which provide assistance for smart cities research, including smart city services, applications, case studies, and policymaking considerations for emergency management.

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“…In essence, this problem could be viewed as a combinatorial optimization problem, and meta-heuristics algorithms are often employed to deal with this kind of problem. For instance, Huiyan J, Xiaoqi M, et al combined improved fruit fly optimization algorithm with support vector machine and used it to classify pancreatic cancer [21], ant colony optimization were utilized for the selection of accounting models, graph anonymization and robot rescue mission [22][23][24], Reddy G T, Srivastava G et al applied hybrid genetic algorithms to the diagnosis of heart disease [25], and many other evolutionary algorithms have been applied to solve optimization problems in various fields [26][27][28]. There is no doubt that a lot of researches have been conducted around the multi-threshold segmentation handled with evolutionary algorithms, such as hybrid whale optimization algorithm is employed in Kapur entropy for multi-threshold segmentation [29], combine particle swarm optimization algorithm with Tsallis entropy for multi-threshold segmentation [30], ant colony optimization algorithm is employed in OTSU to quickly search for multiple thresholds in images [31], some other optimization algorithms are also used for multi-threshold segmentation, such as water cycle algorithm [32], cuckoo search algorithm [33], knee evolutionary algorithm [34], differential evolution algorithm [35], and bat algorithm [36].…”

Section: Introductionmentioning

confidence: 99%

Renyi’s Entropy Based Multilevel Thresholding Using a Novel Meta-Heuristics Algorithm

Liu

Huang

et al. 2020

Applied Sciences

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Multi-level image thresholding is the most direct and effective method for image segmentation, which is a key step for image analysis and computer vision, however, as the number of threshold values increases, exhaustive search does not work efficiently and effectively and evolutionary algorithms often fall into a local optimal solution. In the paper, a meta-heuristics algorithm based on the breeding mechanism of Chinese hybrid rice is proposed to seek the optimal multi-level thresholds for image segmentation and Renyi’s entropy is utilized as the fitness function. Experiments have been run on four scanning electron microscope images of cement and four standard images, moreover, it is compared with other six classical and novel evolutionary algorithms: genetic algorithm, particle swarm optimization algorithm, differential evolution algorithm, ant lion optimization algorithm, whale optimization algorithm, and salp swarm algorithm. Meanwhile, some indicators, including the average fitness values, standard deviation, peak signal to noise ratio, and structural similarity index are used as evaluation criteria in the experiments. The experimental results show that the proposed method prevails over the other algorithms involved in the paper on most indicators and it can segment cement scanning electron microscope image effectively.

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Swarm intelligence and ant colony optimization in accounting model choices

Cited by 14 publications

References 27 publications

Does Creditors Terms and Accounting Process Affect MSMEs Debtor’s Management? The Need for Novel IT Tools

Does Creditors Terms and Accounting Process Affect MSMEs Debtor’s Management? The Need for Novel IT Tools

Adaptive weighted dynamic differential evolution algorithm for emergency material allocation and scheduling

Renyi’s Entropy Based Multilevel Thresholding Using a Novel Meta-Heuristics Algorithm

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