Opinion leaders are often able to influence others in a specific domain by providing new information, ideas and opinions. Identification of opinion leaders has become one of the most important tasks in the field of word of mouth mining. Most existing research tasks for the identification of opinion leaders are based on quantitative approaches, such as social network analysis, clustering, and statistical methods. However, the content of word of mouth documents is also significant, as opinion leaders often post informative and useful documents with the attributes of novelty, expertise and richness of information. The quality of documents also indicates the possibility of the poster being an opinion leader. Thus, this research proposes two integrated strategies of quantitative and qualitative techniques to evaluate features of opinion leaders. Based on a real-world online discussion forum, the involvement approach is the best of the quantitative approaches. The text mining-based approach and the first integrated approach have the same performance as the involvement approach. The performance of the second proposed integrated approach in identifying opinion leaders achieves the best performance. JEL classification numbers: M15, O35. Keywords: Opinion leader, Text mining, Social network analysis, Word of mouth.
Artificial Intelligence (AI) and Robotic Process Automation (RPA) are transforming accounting services toward intelligent, data-driven professional services. However, small and medium-sized accounting firms (SMEs) face barriers to AI adoption, including limited resources, technological capabilities, employee skills, and regulatory uncertainty. This study identifies and prioritizes the critical success factors (CSFs) influencing AI training robot adoption in Taiwanese accounting SMEs. The framework integrates the Technology–Organization–Environment (TOE) framework, Task–Technology Fit (TTF), Technology Acceptance Model (TAM), Human–Computer Trust (HCT), and Explainable Artificial Intelligence (XAI). We used a two-round Delphi process with 15 experts to refine the CSFs, followed by DEMATEL to identify causal relationships and ANP to assess their relative priorities. The DEMATEL results indicate that the Technological dimension is the strongest causal driver (D−R = 1.355), followed by the Organizational dimension (D−R = 0.435), whereas Decision Making is the principal effect dimension (D−R = −1.781). The findings further emphasize task–technology alignment, AI maturity, regulatory conditions, top management support, employee AI competence, and human–computer trust. Overall, AI adoption represents an integrated organizational transformation rather than merely a technological investment. The proposed Delphi–DEMATEL–ANP framework provides systematic decision support for resource prioritization, organizational readiness, capability development, and sustainable AI-enabled digital transformation in accounting SMEs. JEL classification numbers: M15, M41, O33, C44. Keywords: Artificial Intelligence, AI Training Robots, Accounting SMEs, Task-Technology Fit, DEMATEL, Analytic Network Process, Digital Transformation.
Herbicides and pesticides are routine, semi-perishable inputs in oil palm plantations, so purchasing policy affects storage cost, working capital, and expiry risk. This study evaluates inventory replenishment and logistics costs at PT XYZ, an Indonesian oil palm company, comparing existing policy with the Periodic Order Quantity (POQ) and Silver-Meal Algorithm (SMA) under time-varying demand. ABC classification identified four category A items, Marshall, Glyphosate 480, Paraquat Primax 280 SL, and Racumin, accounting for 79% of purchase value. Ordering costs (telecommunication, transportation, handling) and holding costs (energy, labor, maintenance, by slot) were estimated from company records; each policy was evaluated on realized 2025 monthly demand. Relative to existing policy, POQ cut total cost 27-56% per item (45,6% overall), SMA 45-64% (57,9%). SMA raised ordering cost 60,4% through more frequent orders but cut holding cost 93,4%; POQ left ordering cost nearly unchanged, cutting holding cost 58,8%. SMA's advantage over POQ ranged 4,8 to 20 percentage points, disappearing for Paraquat Primax 280 SL if cost per order is 35% higher than estimated. Because the evaluation assumes perfect demand knowledge and excludes capital and expiry costs, savings are an upper bound. SMA is recommended, with POQ as a simpler alternative when order frequency is constrained. JEL classification numbers: M11, D24, Q12, C61. Keywords: Ordering cost, Holding cost, Time-varying demand, Periodic Order Quantity (POQ), Silver-Meal Algorithm (SMA), Herbicides, Pesticides.
Chronic kidney disease (CKD) affects millions worldwide, with substantial cross-country disparities in prevalence and sociodemographic development. This study examines whether the association between CKD prevalence and economic development is nonlinear and consistent with an inverted U-shaped pattern. An unbalanced country-level panel for 1995–2023 combines age-standardized CKD prevalence estimates from the Global Burden of Disease Study 2023 with economic and health indicators from the World Development Indicators. Economic development is measured by GDP per capita at purchasing power parity in constant 2021 international dollars. The analysis uses two-way fixed effects, semiparametric estimation, and supplementary two-step System GMM. Fixed-effects estimates generally support an inverted U-shaped relationship after controlling for country and year fixed effects and environmental, metabolic, and health-system covariates. High systolic blood pressure exposure is positively and significantly associated with CKD prevalence. In the preferred broad-control model, the implied turning point is approximately 34,685 international dollars, although sensitive to specification and sample composition. Semiparametric estimates show a similar pattern with a flat peak and gradual decline at higher incomes. System GMM indicates substantial persistence and specification-dependent evidence of nonlinearity. Overall, economic development alone may be insufficient to reduce CKD prevalence, highlighting the importance of health investment and risk-factor management. JEL classification numbers: I15, C23, O11. Keywords: Chronic Kidney Disease, Economic Development, Nonlinearity, Two-Way Fixed Effects, System GMM.
This study investigates whether social capital functions as a key antecedent of investor overconfidence and evaluates the mediating role of risk tolerance within this relationship. Using survey data from 425 investors and structural equation modeling, the analysis shows that social capital is positively associated with overconfidence, that risk tolerance also exhibits a positive relationship with overconfidence, and that risk tolerance partially mediates the influence of social capital on overconfidence. These findings highlight how investors’ relational resources shape risk attitudes and cognitive biases, extending behavioral finance research by offering a socially embedded explanation of overconfidence formation. The results further provide practical implications for financial advisors, platform designers, and policymakers seeking to mitigate socially driven overconfidence and excessive risk-taking through targeted education and intervention strategies. JEL classification numbers: D91, G41. Keywords: Social capital, Risk tolerance, Overconfidence, Behavioral finance, Investor psychology.
