Solutii pentru masurarea calitatii informatiei contabile

There are many studies confirming the theory according to which the decisions of the users of the accounting information depend on the quality of this very information, namely its intrinsic quality, as well as its impact through publication. We undertake to test the extent to which the intrinsic quality of the accounting information is assured by the internal means of obtaining the information. The analysis is performed on the Romanian market and takes into account the qualitative characteristics of the accounting information contained within the IASB conceptual framework. We have opted for the data analysis using the technique of the study case and for methods of economic analysis applicable in accounting. After having checked the relevance of the conceptual framework, we have identified the prerequisites, the criteria and, respectively, the measurable quality parameters. We have monitored the influence of these explanatory variables in respect of the topic analysed through the study case, and we have considered the level of quality assurance. The contribution of the study consists of new explicit sub-criteria for the assurance and control of the accounting information, which enrich the accounting theory, and, of an instrument for assessing the quality of the information to be offered to the users, namely managers, but also consultants, who can use it in practice and base their analyses and decisions on it.Accounting information, quality, quantification, managers, consultants

Rank aggregation methods dealing with incomplete information applied to smart cities

City-rankings have become a central instrument for assessing the attractiveness of urban regions over the last years. Demographic, environmental, economic, political and socio-cultural factors are forcing the urban world to design and implement Smart Cities. A set of multidimensional components underlies the fuzzy smart city concept. As a result cities are evaluated and ranked with regard to different characteristics, and smart city measures are achieved through chosen indicators. Therefore, the problem of combining multiple rankings to form an aggregate ranking, which compares city performance, is recognized as a useful tool in this context. Moreover, a usual situation is when incomplete information arises and only partial rankings may be supplied. This paper addresses the general problem of rank aggregation dealing with incomplete information based on rank aggregation methods and multicriteria decision making theory. It consists on constructing a consensus ranking from partial rankings of a set of objects provided according different criteria. Our techniques rely on outranking matrices as a way of collecting relevance information from input data, theory of fuzzy preference relations and the PageRank algorithm

A holistic approach to assessment of value of information (VOI) with fuzzy data and decision criteria.

Classical decision and value of information theories have been applied in the oil and gas industry from the 1960s with partial success. In this research, we identify that the classical theory of value of information has weaknesses related with optimal data acquisition selection, data fuzziness and fuzzy decision criteria and we propose a modification in the theory to fill the gaps found. The research presented in this paper integrates theories and techniques from statistical analysis and artificial intelligence to develop a more coherent, robust and complete methodology for assessing the value of acquiring new information in the context of the oil and gas industry. The proposed methodology is applied to a case study describing a value of information assessment in an oil field where two alternatives for data acquisition are discussed. It is shown that: i) the technique of design of experiments provides a full identification of the input parameters affecting the value of the project and allows a proper selection of the data acquisition actions, ii) when the fuzziness of the data is included in the assessment, the value of the data decreases compared with the case where data are assumed to be crisp; this result means that the decision concerning the value of acquiring new data depends on whether the fuzzy nature of the data is included in the assessment and on the difference between the project value with and without data acquisition, iii) the fuzzy inference system developed for this case study successfully follows the logic of the decision-maker and results in a straightforward system to aggregate decision criteria

A fuzzy multi-criteria decision making approach for managing performance and risk in integrated procurement-production planning

Nowadays in Supply Chain (SC) networks, a high level of risk comes from SC partners. An effective risk management process becomes as a consequence mandatory, especially at the tactical planning level. The aim of this article is to present a risk-oriented integrated procurement–production approach for tactical planning in a multi-echelon SC network involving multiple suppliers, multiple parallel manufacturing plants, multiple subcontractors and several customers. An originality of the work is to combine an analytical model allowing to build feasible scenarios and a multi-criteria approach for assessing these scenarios. The literature has mainly addressed the problem through cost or profit-based optimisation and seldom considers more qualitative yet important criteria linked to risk, like trust in the supplier, flexibility or resilience. Unlike the traditional approaches, we present a method evaluating each possible supply scenario through performance-based and risk-based decision criteria, involving both qualitative and quantitative factors, in order to clearly separate the performance of a scenario and the risk taken if it is adopted. Since the decision-maker often cannot provide crisp values for some critical data, fuzzy sets theory is suggested in order to model vague information based on subjective expertise. Fuzzy Technique for Order of Preference by Similarity to Ideal Solution is used to determine both the performance and risk measures correlated to each possible tactical plan. The applicability and tractability of the proposed approach is shown on an illustrative example and a sensitivity analysis is performed to investigate the influence of criteria weights on the selection of the procurement–production plan

A fuzzy multi-criteria decision making approach for managing performance and risk in integrated procurement-production planning

Nowadays in Supply Chain (SC) networks, a high level of risk comes from SC partners. An effective risk management process becomes as a consequence mandatory, especially at the tactical planning level. The aim of this article is to present a risk-oriented integrated procurement–production approach for tactical planning in a multi-echelon SC network involving multiple suppliers, multiple parallel manufacturing plants, multiple subcontractors and several customers. An originality of the work is to combine an analytical model allowing to build feasible scenarios and a multi-criteria approach for assessing these scenarios. The literature has mainly addressed the problem through cost or profit-based optimisation and seldom considers more qualitative yet important criteria linked to risk, like trust in the supplier, flexibility or resilience. Unlike the traditional approaches, we present a method evaluating each possible supply scenario through performance-based and risk-based decision criteria, involving both qualitative and quantitative factors, in order to clearly separate the performance of a scenario and the risk taken if it is adopted. Since the decision-maker often cannot provide crisp values for some critical data, fuzzy sets theory is suggested in order to model vague information based on subjective expertise. Fuzzy Technique for Order of Preference by Similarity to Ideal Solution is used to determine both the performance and risk measures correlated to each possible tactical plan. The applicability and tractability of the proposed approach is shown on an illustrative example and a sensitivity analysis is performed to investigate the influence of criteria weights on the selection of the procurement–production plan

Degeneration and Entropy

Lakatos’s analysis of progress and degeneration in the Methodology of Scientific Research Programmes is well-known. Less known, however, are his thoughts on degeneration in Proofs and Refutations. I propose and motivate two new criteria for degeneration based on the discussion in Proofs and Refutations – superfluity and authoritarianism. I show how these criteria augment the account in Methodology of Scientific Research Programmes, providing a generalized Lakatosian account of progress and degeneration. I then apply this generalized account to a key transition point in the history of entropy – the transition to an information-theoretic interpretation of entropy – by assessing Jaynes’s 1957 paper on information theory and statistical mechanics

A methodology for evaluating intelligent tutoring systems

DissertationThis dissertation proposes a generic methodology for evaluating intelligent tutoring systems (ITSs), and applies it to the evaluation of the SQL-Tutor, an ITS for the database language SQL. An examination of the historical development, theory and architecture of intelligent tutoring systems, as well as the theory, architecture and behaviour of the SQL-Tutor sets the context for this study. The characteristics and criteria for evaluating computer-aided instruction (CAl) systems are considered as a background to an in-depth investigation of the characteristics and criteria appropriate for evaluating ITSs. These criteria are categorised along internal and external dimensions with the internal dimension focusing on the intrinsic features and behavioural aspects of ITSs, and the external dimension focusing on its educational impact. Several issues surrounding the evaluation of ITSs namely, approaches, methods, techniques and principles are examined, and integrated within a framework for assessing the added value of ITS technology for instructional purposes.Educational StudiesM. Sc. (Information Systems

Development of an Information Security System Based on Modeling Distributed Computer Network Vulnerability Indicators of an Informatization Object

A methodology for development for distributed computer network (DCN) information security system (IS) for an informatization object (OBI) was proposed. It was proposed to use mathematical modeling at the first stage of the methodology. In particular, a mathematical model was presented based on the use of the apparatus of probability theory to calculate the vulnerability coefficient. This coefficient allows one to assess the level of information security of the OBI network. Criteria for assessing the acceptable and critical level of risks for information security were proposed as well. At the second stage of the methodology development of the IS DCN system, methods of simulation and virtualization of the components of the IS DCN were used. In the course of experimental studies, a model of a protected DCN has been built. In the experimental model, network devices and DCN IS components were emulated on virtual machines (VMs). The DCN resources were reproduced using the Proxmox VE virtualization system. IPS Suricata was deployed on RCS hosts running PVE. Splunk was used as SIEM. It has been shown that the proposed methodology for the formation of the IS system for DCN and the model of the vulnerability coefficient makes it possible to obtain a quantitative assessment of the levels of vulnerability of DCN OBI