This study examines the moderating role of female audit committee chairs on relationship between quality (measured by fees) and corporate tax avoidance. The analysis is based 165 UK firms 2011 2021 using static panel data regression models Lewbel’s heteroscedastic identification method to check robustness. findings highlight significant in reducing In addition, chair strengthens negative has many implications. For governance, it shows value leadership committees, especially curbing...

Accurate modeling of the nonlinear relationship between open circuit voltage (OCV) and state charge (SOC) is required for adaptive SOC estimation during lithium-ion (Li-ion) battery operation. Online should meet several constraints, such as computational cost, number parameters, well accuracy model. In this paper, these challenges are considered by proposing an improved simplified accurate OCV model a nickel manganese cobalt (NMC) Li-ion battery, based on empirical analytical...

Intelligent traffic systems for surveillance and monitoring have become a topic of great interest to some cities in the world. Generally, existing are made up costly equipment with complicated operational procedures difficulties congestion, occlusion, lighting night/day day/night transitions. In this paper, we propose an embedded system that can be utilized under these challenging conditions. This analyses particularly focuses on problem detecting categorizing objects several scenarios....

On most document image transcription, indexing and retrieval systems, text line segmentation remains one of the important preliminary task. Hence, research community working in analysis is particularly interested providing reliable methods. Recently, an increasing interest using deep learning-based methods has been noted for solving various sub-fields tasks related to issues surrounding analysis. Thanks computer hardware software evolution, several based on architectures continue outperform...

Recently, promising results have been reported on video text detection and recognition. Most of the proposed methods are tested private datasets with non-uniform evaluation metrics. We report here development a publicly accessible annotated dataset designed to assess performance different artificial Arabic detection, tracking recognition systems. The includes 80 videos (more than 850,000 frames) collected from 4 news channels. An attempt was made ensure maximum diversities textual content in...

The market of Lithium-ion batteries has been growing strongly around the world for several years, especially Nickel Manganese Cobalt Oxide (NMC) battery type which supplies almost all electric vehicles. This popularity requires optimal energy management and this needs precise modeling behavior vehicular use. In article, we present an overview existing models, including equivalent electrical circuits. A detailed study on most used models is also presented. Subsequently, detail principle...

Abstract Automatic license plate recognition (ALPR) systems are increasingly used to solve issues related surveillance and security. However, these assume constrained scenarios, thereby restricting their practical use. Therefore, we address in this article the challenge of recognizing vehicle plates (LPs) from video feeds a mobile security robot by proposing an efficient two-stage ALPR system. Our system combines on-the-shelf YOLOv7x model with novel LP model, called vision transformer-based...

Abstract Objective. Electrical Impedance Tomography (EIT) is a non-invasive technique used for lung imaging. A significant challenge in EIT reconstructing images of deeper thoracic regions due to the low sensitivity boundary voltages internal conductivity variations. The current injection pattern decisive as it influences path, voltages, and their tissue changes. 
Approach. This study introduces novel with radially placed electrodes excited rotating radial pattern. effectiveness...

Abstract Objective. Electrical Impedance Tomography (EIT) is a non-invasive technique used for lung imaging. A significant challenge in EIT reconstructing images of deeper thoracic regions due to the low sensitivity boundary voltages internal conductivity variations. The current injection pattern decisive as it influences path, voltages, and their tissue changes. 
Approach. This study introduces novel with radially placed electrodes excited rotating radial pattern. effectiveness...

This study explores the impact of audit quality and proportion women on an committee earnings management. Moreover, we examined how age diversity presence non-foreign committees influence Our utilizes data from 165 UK-based listed companies between 2011 2021. A combination static dynamic analysis was used to empirically reveal our results. The results show a negative significant relationship management, as per Kothari model. female does not affect However, when control for demographic...

In classification tasks, class-modular strategy has been widely used. It outperformed classical for pattern task in many applications. However, some modular architecture, such as one against all support vector machines classifier, the training dataset class risks to heavily outnumber other classes. this challenging situation, trained classifier will accurately classify majority class; nevertheless, it marginalizes minority class. As a result, True Negatives rate (TNr) be very high while...

Lithium-Ion based batteries are quite p opular thanks to their good electrical characteristics but they risk be damaged when overcharged or deeply discharged. In order avoid these problems, require an accurate state of charge determination extend lifetime and hence protect the equipment supply. this paper we propose a solution on enhanced Coulomb counting method which have implemented hardware platform PIC18F MCU Family. The results promising. proposed system is supported by IntelliBatteries...

A reliable environment perception is a crucial task for autonomous driving, especially in dense traffic areas. Recent improvements and breakthroughs scene understanding intelligent transportation systems are mainly based on deep learning the fusion of different modalities. In this context, we introduce OLIMP: heterOgeneous Multimodal Dataset Advanced EnvIronMent Perception. This first public, multimodal synchronized dataset that includes UWB radar data, acoustic narrow-band data images....

This study presents a novel approach for Arabic video text recognition based on recurrent neural networks. In fact, embedded texts in videos represent rich source of information indexing and automatically annotating multimedia documents. However, is non‐trivial task due to many challenges like the variability patterns complexity backgrounds. case Arabic, presence diacritic marks, cursive nature script non‐uniform intra/inter word distances, may introduce additional challenges. The proposed...

With the diversification of applications and emergence new trends in challenging such as computer vision domain, classical machine learning systems usually perform poorly while confronting two common problems: training data negative examples, which outnumber positive ones, large intra-class variations. These problems lead to a drop system performances. In this work, we propose improve classification accuracy case imbalanced by equally balancing set using hybrid approach consists...

Text detection in videos is a challenging problem due to variety of text specificities, presence complex background and anti-aliasing/compression artifacts. In this paper, we present an approach for horizontally aligned artificial Arabic news video. The novelty method revolves around the combination two techniques: adapted version Stroke Width Transform (SWT) algorithm convolutional auto-encoder (CAE). First, SWT extracts candidates' components. They are then filtered grouped using geometric...