Finding rules for audit opinions prediction through data mining methods

Nowadays data mining, which is used in various accounting and financial applications, has received a great deal of attention. One of these applications is predicting and identifying the audit opinion type. The objective of research is to help auditors identify audit opinions by using a support vector machine from data mining methods. The system receives the data from financial reports and identifies the type of audit opinions. This approach combine support vector machine with a decision tree that can understand and interpret the obtained results. In this paper, a novel approach for rule extraction from support vector machine and decision tree is presented and its application is shown in the prediction of audit opinions. The research result is 30 rules that predict the audit opinions

Finding rules for audit opinions prediction through data mining methods

Nowadays data mining, which is used in various accounting and financial applications, has received a great deal of attention. One of these applications is predicting and identifying the audit opinion type. The objective of research is to help auditors identify audit opinions by using a support vector machine from data mining methods. The system receives the data from financial reports and identifies the type of audit opinions. This approach combine support vector machine with a decision tree that can understand and interpret the obtained results. In this paper, a novel approach for rule extraction from support vector machine and decision tree is presented and its application is shown in the prediction of audit opinions. The research result is 30 rules that predict the audit opinions

Is it sex or personality? The impact of sex-stereotypes on discrimination in applicant selection

This paper investigates whether differential treatment of men and women in the labor market is due to unobservable differences in productivity or if it is motivated by a taste for discrimination. While studies on sex-discrimination typically control for human capital (formal education, job-experience etc.), there is usually no information on personality traits available. We argue that personality might affect productivity just as human capital: For many traditionally male occupations (e.g. managers) stereotypically masculine characteristics - like being ambitious, competitive, dominant - seem to be required. On the other hand, stereotypically feminine characteristics - like being gentle, cheerful, friendly - are particularly acknowledged in traditionally female occupations (e.g. nurses). The central question of this paper is whether women are treated differently because "they are different" (they posses more "feminine" and less "masculine" personality traits on the average) or because they are discriminated against. To gather the necessary data a field experiment is conducted. Job applications of candidates, who are equivalent in their human capital but differ in sex and personality are sent out in response to various job advertisements. We found minor indicators that signaling a masculine personality slightly reduces unfavorable treatment of women in typically male professions; nevertheless discrimination in hiring prevails even after controlling for personality characteristics.sex-discrimination; matching process; experimental economics; economic psychology

Adaptation of domestic state governance to international governance models

The purpose of the article is to provide the evolving international trends of modern management models and authorial vision of model of state governance system in Ukraine, its subsystems, in particular, the system of provision of administrative services that is appropriate for the contemporary times. Methodology. On the basis of scientific and theoretical approaches to the definitions of terms “state governance” and “public governance”, there was an explanation of considerable difference between them and, taking into consideration, the mentality of Ukrainian society and peculiar weak side in self-organization, the authors offered to form authorial model of governance on the basis of historically traditional for Ukraine model of state governance and to add some elements of management concepts that proved their significance, efficiency and priority in practice. Results. The authors emphasized the following two prevailing modern management models in the international practice: “new state management” and “good governance”. The first concept offered for consideration served as a basis for the semantic content of state activity that reflects more the state of administrative reformation. Practical meaning. A practical introduction of management to the domestic model of governance creates the range of contradictions that do not allow implementing herein concept. Pursuant to authors, the second one allows in considerable measure to reform state governance, considering historically developed peculiarities of this model. Moreover, the involvement of concept herein into introduction of informational and communicational technologies in the process of governance eliminates the necessity of power decentralization, it allows to form real net structure and, at the same, to keep vertical power structure, to involve citizens for formation and taking of management decisions, to form electronic communicational channel of feedback, to provide citizens with electronic administrative services. All indicated advantages of the concept certify about the necessity to reform state governance exactly in this field. Meaning/ Distinction. This article raises a question about the significance of formation and sequence of state policy in Ukraine aimed at creating an information-oriented society, space, as well as informational and technological infrastructure

A vision of Chinese MET in the 21st Century : the impact of new technology in the Chinese MET [maritime education and training]

This dissertation is a study of the new developments in maritime technology, new educational methodology and technology, and the new standards of STCW 95. The impact upon Chinese MET is analysed in relation to these three aspects. A general study is made of the latest developments in maritime technology and MET educational methodology. The outcome indicates that the influence of the integrated bridge systems (IBS) and the one man bridge operation (OMBO) have an effect on the shipping industry; the new MET educational methodology and technology also have a deep impact on the traditional way of education in Chinese MET institutions. The present status of the Chinese MET has been briefly described in order to delineate or outline the advantages and limitations of the MET. The focus is placed on instructors’ qualifications, revision of curricula and programmes, replacement of old and out of date equipment for training by new and up to date marine equipment, use of the simulator for training and assessment, and the inadequate knowledge of students in the English language communication. The results were collected and evaluated in the conclusions which highlight the necessity of adapting to technology developments. A number of recommendations are also made in view of the deep impact upon Chinese MET in the 21st century

Net structure of subject-to-subject relations in the management of the system of administrative services provision

The purpose of the work is to form the net structure of management of the system of administrative services provision on the basis of implementation of subject-to-subject interactions between state sector and civil society. Methodology. The methodology basis for the investigation is the abstract-logical analysis of theoretical and methodological backgrounds for management of relations and interactions. For the theoretical generalization and formation of net structure, there are used scientific recommendations of Ukrainian scientists regarding the necessity to implement subject-to-subject relations in the system of administrative services provision. Results. The investigations allowed confirming that the hierarchical structure of the state governance system does not give an opportunity to implement equal interaction between a subject of provision and a subject of an appeal as these relations have one – way communication and the feedback channel has a formal character. Moreover, the civil society is not considered by state sector to be a source of methods and ways to develop the system of state governance, in particular, the management system of administrative services provision. Practical meaning. The net structure of management will allow implementing the subject-subject relations in the system, under which the actions of the subject of provision – that means state sector – will be directed to the realization of rights and interests of the subjects of appeal. In their turn, apart from the performance of all legislative responsibilities that they should perform, they can carry out activities directed to the development of management activity in the system of administrative services provision and the whole system of state governance as an integral system of management. Meaning/Distinction. The provided model of the net structure will allow involving citizens in the processes of state governance and increasing the impact of the civil sector during the making of state and management decisions and, as a result, to confirm subject-to-subject positions in the relations

CurEval - Curriculum Evaluation

Efficiently screening and evaluating curricula in recruitment processes is a critical task that often requires substantial time and effort from Human Resources professionals. This work presents CurEval, an algorithm developed to automate the evaluation and screening of curricula based on vacancy requirements. The algorithm utilizes a predefined set of keywords and a CSV file format for input, facilitating easy data structuring and processing. To validate the algorithm’s performance and address privacy concerns, synthetic curricula were generated using templates with slight variations in personal data. The algorithm’s results were compared with evaluations made by a Human Resources collaborator and external paid recruitment platforms. The study’s findings indicate that CurEval effectively filters out irrelevant curricula, reducing the screening workload for HR professionals. The algorithm aligns with human evaluations, ensuring accurate classification of curricula according to vacancy requirements. Additionally, bias analysis revealed no evidence of discriminatory bias in the algorithm or human evaluations in the sample data. Further improvements for CurEval include expanding the list of keywords, incorporating natural language processing techniques, and integrating machine learning to enhance accuracy and adaptability. Real-time data integration, feedback loops with HR professionals, and integration with Applicant Tracking Systems are suggested to streamline the recruitment process. Multi-lingual support, performance metrics, and ongoing ethical considerations are also essential for refining and maintaining the algorithm’s effectiveness and fairness. CurEval offers promising potential to revolutionize the curricula evaluation process, enabling faster and more efficient screening while ensuring fairness and equal opportunity. Future work should focus on enhancing the algorithm’s capabilities, addressing biases, and continuously validating and improving its performance through collaboration and feedback from HR professionals.A automação da análise e classificação de currículos tem sido alvo de estudo e destaque nas últimas décadas, guiado pela evolução e aperfeiçoamento dos algoritmos de Inteligência Artificial e da Machine Learning. Nesta dissertação vai ser abordado o processo de análise e classificação destes assim como as questões éticas e bias associados ao processo que advém da natureza humana e das vivências individuais do recrutador. De forma a se evitar que estes ocorram durante o processo de recrutamento foi desenvolvido um algoritmo de análise e classificação dos currículos de acordo com a vaga em questão. Para além deste serão criados standards para a classificação e análise dos currículos, independentemente da sua origem e dos formatos. O algoritmo utiliza um conjunto pré-definido de palavras-chave e um formato de arquivo CSV para entrada, facilitando a estruturação e processamento dos dados. Para validar o desempenho do algoritmo e abordar preocupações de privacidade, currículos sintéticos foram gerados usando modelos com pequenas variações nos dados pessoais. Os resultados do algoritmo foram comparados com avaliações feitas por um colaborador de Recursos Humanos e plataformas externas de recrutamento pagas. Os resultados do estudo indicam que o CurEval filtra efetivamente currículos irrelevantes, reduzindo a carga de trabalho de triagem para os profissionais de RH. Este está alinhado com as avaliações humanas, garantindo a classificação precisa dos currículos de acordo com os requisitos das vagas. Além disso, a análise de viés discriminatórios revelou que não há evidências da existência dos mesmos no algoritmo ou nas avaliações humanas para a amostragem. Melhorias futuras para o CurEval incluem a expansão da lista de palavras-chave, a incorporação de técnicas de processamento de linguagem natural e a integração de Machine Learning para aprimorar a precisão e adaptabilidade. Integração de dados em tempo real, ciclos de feedback com profissionais de RH e integração com Sistemas de Acompanhamento de Candidatos são sugeridos para otimizar o processo de recrutamento. Suporte a múltiplos idiomas, métricas de desempenho e considerações éticas contínuas são essenciais para refinar e manter a eficácia e equidade do algoritmo

The impact of attractiveness on job opportunities in Italy: a gender field experiment

none3This paper assesses the impact of being attractive and not being native on the gender gap in the opportunity of obtaining a job in Italy. To do so, we propose a field experiment that consists in sending 9680 fictitious curricula vitae to real firms looking for employees. We estimate an Heckit model in order to consider different response from firms and then to calculate the probability to receive a callback. We show that gender gap in opportunity of receiving a callback is a very important issue and this gap is affected by interaction with both attractiveness and not being italian natives, especially for the most qualified jobs.Pubblicazione online open access agosto 2020. Pubblicazione cartacea 2021openBusetta, Giovanni; Fiorillo, Fabio; Palomba, GiulioBusetta, Giovanni; Fiorillo, Fabio; Palomba, Giuli

The Impact of Artificial Intelligence on Strategic and Operational Decision Making

openEffective decision making lies at the core of organizational success. In the era of digital transformation, businesses are increasingly adopting data-driven approaches to gain a competitive advantage. According to existing literature, Artificial Intelligence (AI) represents a significant advancement in this area, with the ability to analyze large volumes of data, identify patterns, make accurate predictions, and provide decision support to organizations. This study aims to explore the impact of AI technologies on different levels of organizational decision making. By separating these decisions into strategic and operational according to their properties, the study provides a more comprehensive understanding of the feasibility, current adoption rates, and barriers hindering AI implementation in organizational decision making