Impulsive Type Research Articles

Generation Z Impulse Buying Analysis on Shopee in Special Region of Jakarta

The rise of e-commerce has made online shopping increasingly convenient, leading consumers to often make purchases driven by emotional factors rather than careful planning. This behavior is characterized as impulsive buying, where decisions are made spontaneously. Understanding the various categories of impulsive buying is essential for companies, as it enables them to tailor marketing strategies effectively. This study focuses on assessing the impulsive buying tendencies of Generation Z consumers in Jakarta's Special Capital Region while identifying their specific impulsive buying type categories. The research evaluates dimensions such as Pure Impulse Buying, Reminder Impulse Buying, Suggestion Impulse Buying, and Planned Impulse Buying, alongside Cognitive and Affective Aspects. Data was collected through an online questionnaire distributed via Google Forms, targeting 126 Generation Z Shopee users in Jakarta. A quantitative approach was employed, utilizing descriptive analysis, simple tabulation, and mean score calculations. Findings reveal that Generation Z's impulsive buying level on Shopee is rated as "Agree" and "High." Most respondents fall into the Suggestion Impulse Buying and Planned Impulse Buying categories, with their impulsive purchasing behavior significantly influenced by Affective Aspects. These insights are valuable for Shopee, as they highlight opportunities for developing targeted marketing strategies that can stimulate impulsive buying behavior and ultimately boost sales within this demographic. Understanding these dynamics is crucial for businesses aiming to enhance their engagement with young consumers in the competitive online marketplace.

Study on dynamic imbibition mechanism of matrix-fracture in three dimensions tight sandstone based on level set method

Tight oil reservoirs require fracturing techniques to create complex fracture networks for efficient development. It is frequently accompanied by a dynamic matrix-fracture imbibition process, promoting enhanced recovery. At present, the mechanism of three dimensions (3D) matrix-fracture dynamic imbibition at the pore scale has not been fully elucidated. In this paper, the dynamic imbibition process of oil-water two phases in matrix-fracture was simulated based on the Navier–Stokes equations, and the level set method was used to capture the real-time interfacial changes between the two phases. It was found that during matrix-fracture dynamic imbibition process, oil-phase droplets in a single pore remain in the pore mainly due to the “stuck” effect. Cluster residual oil in the pore space is mainly retained due to the “flow around” effect. Continuous residual oil in the deeper regions of the matrix is due to insufficient capillary force. Water phase in the micro-confinement space of a tight reservoir intrudes into the pore space along the pore corners, forming the “fingering” phenomenon is beneficial for enhancing the efficiency of micro-dynamic imbibition. It differs from cognition obtained in the micro-view space during conventional water flooding. The enhancement of imbibition efficiency is often accompanied by the occurrence of fluctuations in the average pressure within the matrix. Therefore, a method involving impulse type of high-frequency and short-period for supplemental energy and imbibition is suggested to enhance recovery in tight sandstone reservoirs. This study reveals the detailed mechanisms of oil-water two-phase transport at different stages in the dynamic imbibition process and holds significant guiding implications for enhancing recovery in this type of reservoirs.

Timing of cardio-oncological rehabilitation and cardiorespiratory fitness in patients receiving cardiotoxic chemotherapy: a longitudinal observational study.

Anthracycline-based chemotherapy has well-known cardiotoxic effects, butmay also cause skeletal muscle myopathy and negatively affect cardiorespiratory fitness and quality of life. The effectiveness of exercise training in improving cardiorespiratory fitness and quality of life during chemotherapy is highly variable. We set out to determine how the effect of exercise training on cardiorespiratory fitness (primary outcome) and quality of life (secondary outcome) in cancer patients is affected by the type of therapy they receive (cardiotoxic therapy with or without anthracyclines; non-cardiotoxic therapy) and the timing of the exercise training (during or after therapy). Consecutive patients with cancer who participated in an exercise-based cardio-oncology rehabilitation programme at a university hospital in Switzerland between January 2014 and February 2022 were eligible. Patients were grouped based on chemotherapy (anthracycline vs non-anthracycline) and timing of exercise training (during vs after chemotherapy). Peak oxygen uptake (VO2) was assessed with cardiopulmonary exercise testing (n = 200), and quality of life with the Functional Assessment of Cancer Therapies questionnaire (n = 77). Robust linear models were performed for change in peak VO2including type and timing of cardiotoxic therapies, age, training impulse and baseline peak VO2; change in quality of life was analysed with cumulative linked models. In all patients with valid VO2(n = 164), median change in peak VO2from before to after exercise training was 2.3 ml/kg/min (range: -10.1-15.9). The highest median change in peak VO2was 4.1 ml/kg/min (interquartile range [IQR]: 0.7-7.7) in patients who completed exercise training during non-anthracycline cardiotoxic or non-cardiotoxic therapies, followed by 2.8 ml/kg/min (IQR: 1.2-5.3) and 2.3 ml/kg/min (IQR: 0.1-4.6) in patients who completed exercise training after anthracycline and after non-anthracycline cardiotoxic or non-cardiotoxic therapies, respectively. In patients who completed exercise training during anthracycline therapy, peak VO2decreased by a median of -2.1 ml/kg/min (IQR: -4.7-2.0). In the robust linear model, there was a significant interaction between type and timing of cancer treatment for anthracycline therapy, with greater increases in peak VO2when exercise training was performed after anthracycline therapy. For quality of life, higher baseline scores were negatively associated with changes in quality of life. In our cohort, the increase in cardiorespiratory fitness was diminished when exercise training was performed concurrently with anthracyclines. For patients with cardiotoxic treatments other than anthracyclines, cardiorespiratory fitness and quality of life was not associated with timing of exercise training.

The Structure of Hypersexuality and Its Relation to Impulsivity.

Among the multiple controversies surrounding hypersexuality is the important issue of whether it constitutes a univocal construct. Although an initial study supported its homogeneity, more resent research has identified two separate subcomponents-problematic sexuality and sexual drive. The present survey study addressed this issue in a sample that included both in-person tested college students (n = 69) and online respondents (n = 339). A factor analysis of scales attempting to capture the indicators of each subcomponent of hypersexuality yielded two correlated, but separate factors. Whereas Problematic Sexuality (PS) comprised scales measuring sexual compulsivity, using sex as a coping mechanism, and the negative consequences of sexual behavior, Sexual Drive (SD) was defined by frequent sexual activity, preoccupation with sexual fantasies, a predilection for impersonal sexual behavior, and facile sexual arousal. These two subcomponents of hypersexuality were found to covary with different types of impulsivity, further supporting their discrimination and providing external validation for their differentiation. Contrary to a priori hypotheses, however, PS correlated highly with Callous/Manipulative/Risk-Taking as well as with a predicted Affective Instability/Behavioral Disinhibition factor, suggesting that PS may constitute an equifinality of separate developmental trajectories for those high on both subtypes of hypersexuality.

MIXED PROBLEM FOR A NONLINEAR IMPULSIVE DIFFERENTIAL EQUATION OF PARABOLIC TYPE

In this paper, we consider a nonlinear impulsive parabolic type partial differential equation with nonlinear impulsive conditions. Dirichlet type boundary value conditions with respect to spatial variable is used, and eigenvalues and eigenfunctions of the spectral problem are founded. The Fourier method of the separation of variables is applied. A countable system of nonlinear functional equations is obtained with respect to the Fourier coefficients of the unknown function. A theorem on a unique solvability of the countable system of nonlinear functional equations is proved by the method of successive approximations. A criteria of uniqueness and existence of a solution for the nonlinear impulsive mixed problem is obtained. A solution of the mixed problem is derived in the form of the Fourier series. The absolute and uniform convergence of the Fourier series is proved.

Dynamic behaviors of sandwich panels with 3D-printed gradient auxetic cores subjected to blast load

This study experimentally and numerically investigated the blast resistance of sandwich panels composed of steel face sheets and 3D-printed gradient auxetic chiral core. Five gradient strategies were utilized in the design of auxetic core, including uniform gradient, positive gradient, negative gradient, center positive gradient and center negative gradient. Varying blast loadings were applied by adjusting the masses of explosive charges. The deformation/failure modes of sandwich panels were obtained in the experiments, in terms of the face sheets and gradient auxetic core. The effects of impulse and gradient type of auxetic core on dynamic responses of specimens were examined. In addition, the numerical simulation was employed to clarify the deformation process of sandwich panel, and to analyze the deformation mode of auxetic cores under sufficient compression. It was shown that higher impulse was associated with increased plastic deformation in the face sheet and more serious shear and tensile tearing within the auxetic core. The auxetic cores of varying gradient types displayed distinct compress deformation behaviors. Among them, the negative gradient variant exhibited the least permanent deflection, and the superior negative Poisson's ratio effect, indicating enhanced blast resistance. This work not only contributes to a strategy for designing gradient auxetic cores with enhanced blast resistance, but also provides valuable insights into experimentally understanding the response of complex auxetic configurations under blast loads.

Stability criteria of random nonlinear systems with non‐instantaneous multiple impulse

AbstractThis paper comprehensively explores the stability analysis of random nonlinear systems subjected to random non‐instantaneous multiple impulses. The random non‐instantaneous multiple impulses refer to various impulsive intensities, with the type of impulse at each moment determined by a Markov chain. Drawing on the properties of stochastic processes, a series of stability criteria are developed for the random non‐instantaneous multiple impulsive systems within the constraint of fixed impulsive intervals. To validate the practicality of the proposed conceptual methods, the tracking control problem of network surface vessels under deception attacks is investigated, demonstrating feasibility through simulation results.

Badminton as a dynamic system – A new method for analyzing badminton matches based on perturbations

ABSTRACT This study presents a method for analysing badminton matches based on the concept of perturbations. We transfer this principle to a badminton rally and describe the decisive shot, which turns a balanced situation into an advantage for one team or one player. Our paper proposes an observational system, which models the decisive shots by using four consecutive actions: impulse (the perturbation), follow-up, survival, and convert. To test the objectivity of the operationalization, independent raters analysed six matches in the singles disciplines of the 2022 World Championships. To evaluate rater agreement, Jaccard coefficient and Cohen’s kappa were used. Results show an agreement in identifying impulses of J(R1, R2) = .80, while the agreement in classifying the impulse type (positive/negative) reached κ = .70. A comparison of this perturbation-based analysis and last shot analyses shows significantly different results. Direct errors usually occur in the midcourt (56.4%), whereas most negative perturbations originate from the backcourt (40.0%). In contrast to direct winners, mostly originating from a smash (45.5%), most positive perturbations are created by net shots (30.1%). We argue that our method can be complementary to common last shot analyses and provides a possibility to describe players’ strengths and weaknesses in more detail.

Modeling of Rapidly Changing Macroeconomic Processes Based on the Analysis of Jump and Generalized Functions

In recent years, the economies of many countries around the world have been in a situation of intense, rapidly changing, abrupt processes. The current situation urgently requires a change in the economic paradigm in the near future, which leads to the need to develop new conceptual models. The purpose of the article is to develop basic theoretical principles and practical approaches to modeling macroeconomic processes based on the analysis of jump and generalized functions. The objectives of the study are the following: (1) describe the main types of impulse and jump functions using examples from economic theory and practice; (2) perform an analytical representation of impulse and jump functions; (3) select macroeconomic characteristics to analyze rapidly changing processes in the economy; and (4) create models and mechanisms for forecasting impulsive and abrupt changes in the macroeconomy. The approaches to the development of macroeconomic theory and its methods proposed in the article are not associated with the use of evolutionary continuous functions; for example, power functions, which is typical for many canonical macroeconomic models. These approaches do not include management decisions to achieve optimal values of given target functions, which is typical for recursive macroeconomic models of dynamic programming. This article is about formulating the main provisions of macroeconomic theory and its methods, which, with varying degrees of accuracy, could give a forecast about the upcoming possibility of sudden changes (impulse, shock, spasmodic, and others) in the macroeconomic situation. The research methodology is statistical analysis, special methods developed by the author for studying impulse, and jump processes. As a result of this study, the basic principles of modeling macroeconomic theory based on rapid impulse and abrupt changes were formulated, approaches to constructing the tools of this theory were outlined, and problems and tasks for further research were identified.

IMPULSIVE BUYING BEHAVIOR PERSPECTIVE OF MASLAHAH IMAM AL GHAZALI : STUDY ON SHOPPING BEHAVIOR OF VISITORS IN SOLO GRAND MALL SHOPPING CENTER

This phenomenon of impulsive buying, almost everyone must have done it consciously or not. One of the shopping centers, Solo Grand Mall, gets visitors reaching 10.0000 to 15.000 people every day while on weekends it reaches 20.000 in a day. The increasing tendency of people to shop at malls encourages sudden purchases. On the other hand, impulsive buying behavior tends to result in waste and this is contrary to the Islamic view of Maslahah. The majority of scholars discuss maslahah, one of which is Imam Al-Ghazali who is famous as Sufism. This research is a qualitative research (field research) by collecting data using observation, interviews and documentation, the data is then analyzed using an inductive method. The results of this study indicate that based on the characteristics of impulsive buying by visitors, the character of disregard for consequences is a characteristic that is very contrary to Imam Al-Ghazali's principle of maslahah in terms of fulfilling benefits. The types of impulsive buying that visitors are prohibited from being pure impulse types and blind buyers, because visitors tend to fulfill wants rather than needs and are very contrary to the maslahah of Imam Al-Ghazali in fulfilling kulliyat-al-khamsah.

Using Hot and Cool Measures to Phenotype and Predict Functional Outcomes Across Dimensions of ADHD and Typical Development in Adolescents.

Multiple pathway models propose that attention deficit hyperactivity disorder (ADHD) arises from dysfunction in separate systems comprised of a "cool" or cognitive pathway versus a "hot" or emotional/reward pathway. Interactions between these pathways and the degree of maturation may further determine functional outcomes for adolescents ranging from those diagnosed with ADHD to typical development (TD). We used a latent profile analysis on rating scales and behavioral task performance assessing emotion, irritability, impulsivity, risk-taking, future orientation, and processing speed (PS) to identify subgroups of TD adolescents and adolescents with ADHD (N = 152) based on the hot and cool pathway model. We identified four classes: 1) High-Complex Challenges; 2) Moderate-Mixed Challenges; 3) Non-Emotive Impulsivity; and 4) High Regulation and Control. A multiple pathway model of ADHD is supported with classes differing in degree of emotional lability and irritability, types of impulsivity, and ability to use future consequences to modulate impulsivity and PS. The classes differed regarding functional behavior, with the High-Complex class demonstrating the most severe functional challenges in academic-related functioning. The Moderate-Mixed class also displayed significant functional challenges but with moderate emotional lability and irritability ratings. The Non-Emotive Impulsivity class exhibited low emotionality and low irritability, yet high impulsivity with limited negative functional consequences, and was composed of a mix of ADHD and TD adolescents. Differences between classes suggest ADHD symptomatology may represent both categorical and dimensional differences. Precision health interventions may be more effective in addressing the specific challenges associated with the classes rather than a one-size-fits-all approach to treating ADHD.

Pelton turbine jet flow investigations using laser Doppler velocimetry

Hydropower is a sustainable and clean renewable energy source. The Pelton turbine is an impulse type of hydraulic turbine and operates under high head and low discharge. It comprises an injector, which converts high-pressure water into kinetic energy as a high-speed free surface water jet that impinges on the runner generating power coupled with an electric generator. The water is highly accelerated in the nozzle, which produces turbulent kinetic energy in the jet flow. Before impinging on the runner, the surrounding air is entrained into the jet, which causes the jet dispersion. The effective conversion of water energy into mechanical energy and the quality of a jet depend significantly on the uniformity of the jet. However, the jet encounters instabilities and non-uniformity caused by secondary flow and turbulence. Jet surface and velocity distribution do not remain symmetric. Investigation of the jet's velocity profile and turbulence intensities is important to understand the flow behavior and improvements in the design of injector. In this study, the experimental investigation of the jet has been performed using the laser Doppler velocimetry (LDV) system. The turbulent intensity and instantaneous velocity of the jet are analyzed at different locations along the jet flow. The velocity wake zone occurs around the center of the jet, which diminishes in the axial direction of the jet, with non-dimensional jet velocities values 0.91, 0.92, and 0.94 at x/Do of 0.5, 1, and 2 for ∼98% nozzle opening. The secondary flow velocity magnitude is larger for 90°–60° injector jet flow than for 90°–50°. The jet velocity profile obtained from the LDV has been compared with computational fluid dynamics analysis.

Fenneman et al.'s (2022) review of formal impulsivity models: Implications for theory and measures of impulsivity.

In Fenneman et al.'s (2022) review of theories and integrated impulsivity model, the authors distinguish between information impulsivity (i.e., acting without considering consequences) and temporal impulsivity (i.e., the tendency to pick sooner outcomes over later ones). The authors find that both types of impulsivity can be adaptive in different contexts. For example, when individuals experience scarcity of resources or when they are close to a minimum level of reserves (critical threshold). In this commentary, we extend their findings to a discussion about the measurement of impulsivity. We argue that a common method for measuring temporal impulsivity in which people make decisions between outcomes that are spaced out in time (intertemporal choice tasks), puts individuals in a specific context that is unlikely to generalize well to other situations. Furthermore, trait measures of impulsivity may only be modestly informative about future impulsive behavior because they largely abstract away from important context. To address these issues, we advocate for the development of dynamic measures of the two types of impulsivity. We argue that measuring temporal impulsivity in naturalistic contexts with varying environmental and state parameters could provide insights into whether individuals (i.e., humans and nonhuman animals) react to environmental changes adaptively, while trait measures of impulsivity more generally should collect and provide more contextual information. Dynamic measurement of different types of impulsivity will also allow for more discussion about adaptive impulsive responses in different contexts, which could help combat the stigmatization of various disorders associated with impulsivity. (PsycInfo Database Record (c) 2023 APA, all rights reserved).

Robust multitask diffusion normalized M-estimate subband adaptive filter algorithm over adaptive networks

In recent years, the multitask diffusion least mean square (MD-LMS) algorithm has been extensively applied in distributed parameter estimation and target tracking of multitask network. However, its performance degrades under colored input signals or impulsive noises. To overcome these two drawbacks, this paper introduces the subband adaptive filter (SAF) into a multitask network for the first time, and a robust multitask diffusion normalized M-estimate subband adaptive filtering (MD-NMSAF) algorithm is proposed, which solves the global network optimization problem based on the modified Huber (MH) function in a distributed manner, achieves robustness to impulsive noise, and significantly improves the convergence performance of the MD-LMS algorithm. Compared with existing robust multitask diffusion affine projection algorithms (MD-APAs), the computational complexity of the proposed MD-NMSAF algorithm is greatly reduced. In addition, we analyze the mean and mean-square stability conditions of MD-NMSAF, provide theoretical models characterizing the network mean square deviation (MSD) behaviors of transient and steady-state, and further verify their correctness by computer simulations. Simulation results under different network topologies, input signals, filter lengths and impulsive noise types fully demonstrate the performance advantages of the proposed MD-NMSAF algorithm over its competitors in terms of steady-state estimation accuracy and convergence speed.

Application of remote sensing monitoring to the spatiotemporal variation in debris flow activity in the catastrophic Wenchuan seismic area

Debris flows are typical compounded geohazards with long-term activity in earthquake-stricken areas. Numerous debris flows were simultaneously induced by subsequent extreme precipitation and caused serious property losses and casualties. Monitoring the dynamic variation in debris flow activity and its decay process over time is key for debris flow risk management and mitigation of the impact of debris flows. In this study, the spatiotemporal variation in debris flow activity of the Wenchuan seismic area over the past ten years was monitored based on multiperiod satellite data and field monitoring. The hillslope landslide sediment delivery to the channel gradually decreased, and the area with higher sediment transfer potential gradually changed from southern Wenchuan County to the northern area, which caused the area with high susceptibility to debris flows to gradually move towards northern Wenchuan County. Impacted by the decrease in available materials and coarsening of channel materials, the power of rainfall runoff required for driving debris flows gradually increased. This resulting debris flow is more likely to occur in this basin with a larger catchment area, longer channel length, and higher elevation difference. The changes in the debris flow activity index indicated that the debris flow activity evolves with an impulse type, and it may last for decades. The decay processes of the debris flow activity were summed up in three periods, i.e., high-activity period (2008–2015), unstable period (2015–2035), and recession period (after 2035), based on the dynamic evolution of material, hydrodynamics, and the coefficient of debris flow activity. Simultaneously, the active characteristics of debris flows in different periods were revealed, which is of great significance to the risk management of debris flows in the next period.

Experimental Investigation of the Effect of Transient Overvoltages on XLPE-Insulated HVDC Cables

HVDC cables are subject to several types of impulses superimposed on the rated DC voltage during their service lifetime. Temporary Overvoltages (TOVs) and Superimposed Switching impulses (SSIs) are considered some of the most challenging due to the relatively long impulse duration. This paper aims at investigating experimentally the effect of TOVs and SSIs on XLPE insulation for extruded HVDC cables. 0.15-mm-thick DC-XLPE specimens, aged by applying TOVs and SSIs, are characterized using dielectric analyzer and Fourier Transform InfraRed spectroscopy (FTIR) to detect the aging effects on the insulation. Results show an increase in the imaginary part of permittivity, ε", accompanied with the appearance of additional dipolar polarization losses peaks. The amplitude and frequency of the aforementioned peaks vary with the amplitude and the number of applied TOVs and SSIs. An increase in electrical conductivity is also noticed with aging. FTIR results show absorbance peaks in the aged specimens likely due to the intramolecular bonds rupture accompanied with the formation of aging products. In summary, SSIs and TOVs cause a noticeable reduction of insulating properties in XLPE specimens. The higher the peak of the transient, the greater the aging effect.

Balance Control of a Flywheel Inverted Pendulum by Fuzzy Logic Controller

In this study, a flywheel inverted pendulum was modeled as simulation. The model controlled by fuzzy logic and PID controller for comparison. Fuzzy logic controllers were designed using triangular and Gaussian membership functions and various methods that are "and", "implication" and "aggregation". All gains from fuzzy logic controllers and PID were tuned by the trial-and-error method. The best performance was obtained by fuzzy logic controller that uses a triangular membership function and "prob/probor" functions. The results were evaluated in terms of three phenomena. In terms of Settling Time and Maximum Overshoot, Fuzzy Triangle MF with 0.15 s and 0 degrees, respectively, and PID and Fuzzy Triangle MF models with 0 degrees in terms of Steady-State error achieved the best success. In addition, the robustness of the control system was tested by applying two different types of disturbance inputs, random and impulse. The results show that fuzzy logic is a good alternative for balance control of a flywheel inverted pendulum, but PID has an acceptable performance.

Finite-time stability of solutions for non-instantaneous impulsive systems and application to neural networks

This work extends the finite-time stability (FTS) results to non-instantaneous impulsive time-varying systems on the basis of general impulsive systems via Lyapunov theory. The impacts of impulse numbers, impulse time sequences and impulse amplitudes on FTS and settling-time estimation are discussed. The effects of different types of impulses on settling-time are discussed when the impulse number is known or pre-given. The average impulsive interval is introduced to extend the above results to the case when the impulse number is unknown, and the derivative of Lyapunov function is allowed to be indefinite instead of being negative definite or semi-negative definite. Moreover, the theoretical results are applied to non-instantaneous impulsive neural networks. Finally, we provide two numerical examples to demonstrate the effectiveness and feasibility of the obtained results.

Probable at First Glance, but Unlikely After Closer Look: The Role of Cognitive Reflection Ability on the Assessment of Probabilistic Expressions

Synopsis Research problem We investigate whether accountants’ cognitive reflection ability affects how they assess the probabilistic numerical thresholds of the probabilistic expressions probable, remote, virtually certain, and reasonable certainty in the context of international financial reporting standards. Theoretical reasoning In the psychology literature, impulsivity is associated with aggressive behavior, and reflective individuals are more prone than impulsive individuals to access slow and effortful (Type 2) reasoning in order to overcome the initial response provided by fast and impulsive (Type 1) reasoning. Considering that accounting conservatism requires a higher degree of verification to recognize events that increase rather than decrease net assets, we argue that impulsivity is associated with aggressive accounting and reflectivity is associated with a conservative interpretation of probabilistic expressions. Test hypothesis Reflective accountants are more conservative than their impulsive peers when making numerical assessments of probabilistic expressions associated with accruing or disclosing an event. Target population Accounting professionals, including preparers, auditors, and tax analysts. Adopted methodology We collected data from 569 accounting professionals using a survey questionnaire, in partnership with the Brazilian Accountants Association (Conselho Federal de Contabilidade, or CFC), a federal agency with the mandate of guiding, regulating, and supervising the accounting profession in Brazil, to assess professionals’ cognitive reflection ability, collect their demographic characteristics, and evaluate their assignment of numerical values to probabilistic expressions. Analyses We employed [Formula: see text]-tests, median tests, and standard deviation tests; we also conducted several robustness tests that replicated our main results. Findings Our results confirm that reflective accountants are more conservative in their probability assessments than their impulsive peers. Our findings have three main implications. First, standard-setters could avoid the use of or develop guidance about terms with low communication efficiency. Second, analysts and standard-setters should consider that the comparability of accounting information across firms depends on the preparers’ cognitive reflection ability. Third, we present an additional explanation (accountants’ cognitive reflection ability) for accounting conservatism and differences in the interpretation of uncertainty expressions.

Developing a New Filtered-X Recursive Least Squares Adaptive Algorithm Based on a Robust Objective Function for Impulsive Active Noise Control Systems

It is well-known that performance of the classical algorithms for active noise control (ANC) systems severely degrades when implemented for controlling the impulsive sources. The objective of this paper is to propose a new recursive least squares (RLS) algorithm (and its variant) for being implemented in the framework of ANC systems. The proposed RLS-based adaptive algorithm employs an objective function designed to achieve robustness against the impulse type sources. The derivation of the algorithm is quite straightforward; however, a few modifications have been incorporated to address the application at hand. In order to improve upon the numerical stability issue of RLS-based adaptation, it is suggested to employ smoothing while updating the inverse correlation matrix. Furthermore, it is proposed to introduce a step size in the update equation of the adaptive algorithm. This results in the fixed step-size modified filtered-x (MFx) robust RLS (FSS-MFxRRLS) algorithm. As expected, a fixed value step size results in a trade-off situation for convergence speed and steady-state misalignment. In order to address this issue of a trade-off situation, the idea of a convex combined step size (CCSS) is introduced into the adaptive procedure to develop the CCSS-MFxRRLS algorithm. When the ANC is started, the CCSS strategy (automatically) selects a large-valued step size to achieve a fast initial convergence. As the ANC system converges at the steady-state, the CCSS is automatically tuned to a small value which improves the steady-state performance of the proposed CCSS-MFxRRLS algorithm. Extensive simulations have been designed to mimic many scenarios for practical applications of ANC for impulsive sources. The simulation results demonstrate that the proposed CCSS-MFxRRLS algorithm is very effective in many practical scenarios involving ANC of impulsive sources.