The purpose of Vehicular Ad Hoc Network (VANET) is to provide users with better information services through effective communication. For this purpose, IEEE 802.11p proposes a protocol standard based on enhanced distributed channel access (EDCA) contention. In this standard, the backoff algorithm randomly adopts a lower bound of the contention window (CW) that is always fixed at zero. The problem that arises is that in severe network congestion, the backoff process will choose a smaller value to start backoff, thereby increasing conflicts and congestion. The objective of this paper is to solve this unbalanced backoff interval problem in saturation vehicles and this paper proposes a method that is a deep neural network Q-learning-based channel access algorithm (DQL-CSCA), which adjusts backoff with a deep neural network Q-learning algorithm according to vehicle density. Network simulation is conducted using NS3, the proposed algorithm is compared with the CSCA algorithm. The find is that DQL-CSCA can better reduce EDCA collisions.

Based on the resource-based view and institutional theory, this study investigates the impact of their environmental management capabilities and environmental, social, and governance (ESG) pressure on the non-financial performance of small and medium-sized enterprises (SMEs). In particular, it examines the interaction effect of ESG pressures on the relationship between SMEs’ environmental management capabilities and non-financial performance. For this study, a total of 1865 SME lists were obtained through Jeonnam Techno Park and Jeonnam Small Business Job and Economy Promotion Agency. Based on this, a total of 127 questionnaires were returned as a result of a telephone, e-mail, and online survey, and finally, an empirical analysis was conducted based on 120 questionnaires. We conducted an empirical analysis of Korean SMEs and obtained the following results: First, environmental management capabilities have a significant, positive effect on SMEs’ non-financial performance. Second, ESG pressure has a significant, negative effect on the non-financial performance of SMEs. Next, we analyzed the moderating effect of ESG pressures and observed that ESG pressures strengthen the positive effect of environmental management capabilities on non-financial performance. Based on the resource-based perspective and institutional theory, this study provides meaningful academic implications by examining environmental management capabilities and ESG pressures, which have not been identified in previous studies, as factors of non-financial performance that are becoming important under the new management paradigm, such as climate change and ESG. Furthermore, while ESG pressure has a significant negative effect on non-financial performance, we find that it is a moderating variable that strengthens the relationship between SMEs’ environmental management capabilities and non-financial performance, which has useful academic and practical implications for ESG and strategic management.

Tourist visits to a destination or attraction as a result of the destination being featured on television, video, or the cinema screen were the ones, that stimulated the creation and development of film tourism, which quickly established itself in global conditions. The main objective of the paper was focused on the identification and the perception of the conditions of film tourism development in Slovak republic. So far, a lot of film production has been realized in the country, but this potential has not yet been properly used for the creation of tourism products. Implementation of the study from a methodological point of view took place using several research methods. The pilot scientific abstraction of the issue was followed by the analysis of film conditions in the territory of Slovak Republic and their categorization. The given starting points were followed by the implementation of questionnaire research, the results of which were verified using several research methods such as Doornik-Hansen test, Kruskal-Wallis test. The results of the questionnaire research show a significant positive perception of the potential of filmmaking as a significant factor in the creation of new tourism products. At the same time, they identify key destinations that could potentially become objects of product realization. Due to the fact that this issue has not received adequate attention in domestic conditions, the study brings a new, more comprehensive view of the topic and emphasizes the power of the potential for further development.

The purpose of this study is to explore the relationship among higher vocational college (HVC) students’ social support (SS), learning burnout (LB), and learning motivation (LM), and to further explore the influence regulation mechanism. By analyzing the questionnaire survey data of 500 HVC students, this study found some important conclusions. First, a positive correlation is found between SS and LM, whereas LB exhibits a negative correlation with LM. Second, regression analysis results indicate significant influences of SS and LB on LM, with the latter serving as a partial intermediary between SS and LM. Lastly, analysis of group disparities reveals noteworthy distinctions in SS, LB, and LM across students of varying grades. These discoveries underscore the pivotal roles of SS and LB in molding the LM of HVC students, offering valuable insights for educational practices and policy recommendations. This study benefits the understanding of the key factors in the learning process of HVC students and provides a new direction for further research.

The initiation of tapering, sparked by heightened inflation in the United States, reverberates across global markets, with notable implications for Indonesia. This study delved into the nuanced impact of tapering on Sharia-compliant stocks in both Indonesia and Malaysia. The rationale behind selecting Sharia stocks for analysis lies in their composition, featuring companies boasting low debt-to-asset and equity ratios, thereby positing robust resilience in the face of the Federal Reserve’s implementation of tapering. Employing a time series dataset with a weekly sampling period spanning from January to September 2022, the analysis adopted the Error Correction Model (ECM) within a multiple regression framework to circumvent potential spurious regression pitfalls. The results of this study indicate that the impact of tapering off policy in Indonesia has a positive impact in the short term and long term, while in Malaysia it tends to be insignificant in the short term and has a positive impact from the US 10-year bond yield variable and a negative impact from US 1-Year Treasury Bills. This result is interesting because it differs from the general theory. The causal factors include the agility of the Indonesian central bank in maintaining the benchmark interest rate spread with the Fed, the economic stability of both countries, and the increasing trend of coal, with Indonesia being one of the largest producers of the commodity. Investors, in navigating these intricate dynamics, may find strategic insights derived from this research invaluable for shaping their investment decisions. while government policymakers may use them as a reference for shaping policies related to Sharia stock investments, including the incorporation of artificial intelligence.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations.