Audit exemption and the demand for voluntary audit: A comparative study of the UK and Denmark

This is the accepted version of the following article: Collis, J. (2010), Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark. International Journal of Auditing, 14: 211–231, which has been published in final form at http://onlinelibrary.wiley.com/doi/10.1111/j.1099-1123.2010.00415.x/abstract.This study investigates the sufficiency of turnover as a surrogate for demand for voluntary audit and compares the determinants in the UK and Denmark. Empirical data for the study were drawn from government surveys of the directors of small private companies in both countries, which were based on the same research instrument, Bivariate tests support the hypothesised effects of turnover and a range of firm-specific factors suggested by economic rationality and agency theory. The main contribution of the study is the finding that turnover alone is not a sufficient surrogate for the costs and benefits of audit. The main predictors are turnover and a slightly different combination of management and agency factors in each country. The study provides a model that can be tested in other jurisdictions and its findings should be of interest to the accountancy profession and national regulators planning to introduce or revise audit exemption for small companies

Citation and peer review of data: moving towards formal data publication

This paper discusses many of the issues associated with formally publishing data in academia, focusing primarily on the structures that need to be put in place for peer review and formal citation of datasets. Data publication is becoming increasingly important to the scientific community, as it will provide a mechanism for those who create data to receive academic credit for their work and will allow the conclusions arising from an analysis to be more readily verifiable, thus promoting transparency in the scientific process. Peer review of data will also provide a mechanism for ensuring the quality of datasets, and we provide suggestions on the types of activities one expects to see in the peer review of data. A simple taxonomy of data publication methodologies is presented and evaluated, and the paper concludes with a discussion of dataset granularity, transience and semantics, along with a recommended human-readable citation syntax

Towards Swarm Calculus: Urn Models of Collective Decisions and Universal Properties of Swarm Performance

Methods of general applicability are searched for in swarm intelligence with the aim of gaining new insights about natural swarms and to develop design methodologies for artificial swarms. An ideal solution could be a `swarm calculus' that allows to calculate key features of swarms such as expected swarm performance and robustness based on only a few parameters. To work towards this ideal, one needs to find methods and models with high degrees of generality. In this paper, we report two models that might be examples of exceptional generality. First, an abstract model is presented that describes swarm performance depending on swarm density based on the dichotomy between cooperation and interference. Typical swarm experiments are given as examples to show how the model fits to several different results. Second, we give an abstract model of collective decision making that is inspired by urn models. The effects of positive feedback probability, that is increasing over time in a decision making system, are understood by the help of a parameter that controls the feedback based on the swarm's current consensus. Several applicable methods, such as the description as Markov process, calculation of splitting probabilities, mean first passage times, and measurements of positive feedback, are discussed and applications to artificial and natural swarms are reported

Imprecise Bayesianism and Global Belief Inertia

Traditional Bayesianism requires that an agent’s degrees of belief be represented by a real-valued, probabilistic credence function. However, in many cases it seems that our evidence is not rich enough to warrant such precision. In light of this, some have proposed that we instead represent an agent’s degrees of belief as a set of credence functions. This way, we can respect the evidence by requiring that the set, often called the agent’s credal state, includes all credence functions that are in some sense compatible with the evidence. One known problem for this evidentially motivated imprecise view is that in certain cases, our imprecise credence in a particular proposition will remain the same no matter how much evidence we receive. In this article I argue that the problem is much more general than has been appreciated so far, and that it’s difficult to avoid it without compromising the initial evidentialist motivation. _1_ Introduction _2_ Precision and Its Problems _3_ Imprecise Bayesianism and Respecting Ambiguous Evidence _4_ Local Belief Inertia _5_ From Local to Global Belief Inertia _6_ Responding to Global Belief Inertia _7_ Conclusio

ISO/EPC Addressing Methods to Support Supply Chain in the Internet of Things

RFID systems are among the major infrastructures of the Internet of Things, which follow ISO and EPC standards. In addition, ISO standard constitutes the main layers of supply chain, and many RFID systems benefit from ISO standard for different purposes. In this paper, we tried to introduce addressing systems based on ISO standards, through which the range of things connected to the Internet of Things will grow. Our proposed methods are addressing methods which can be applied to both ISO and EPC standards. The proposed methods are simple, hierarchical, and low cost implementation. In addition, the presented methods enhance interoperability among RFIDs, and also enjoys a high scalability, since it well covers all of EPC schemes and ISO supply chain standards. Further, by benefiting from a new algorithm for long EPCs known as selection algorithm, they can significantly facilitate and accelerate the operation of address mapping.Comment: arXiv admin note: text overlap with arXiv:1807.0217

File-based storage of Digital Objects and constituent datastreams: XMLtapes and Internet Archive ARC files

This paper introduces the write-once/read-many XMLtape/ARC storage approach for Digital Objects and their constituent datastreams. The approach combines two interconnected file-based storage mechanisms that are made accessible in a protocol-based manner. First, XML-based representations of multiple Digital Objects are concatenated into a single file named an XMLtape. An XMLtape is a valid XML file; its format definition is independent of the choice of the XML-based complex object format by which Digital Objects are represented. The creation of indexes for both the identifier and the creation datetime of the XML-based representation of the Digital Objects facilitates OAI-PMH-based access to Digital Objects stored in an XMLtape. Second, ARC files, as introduced by the Internet Archive, are used to contain the constituent datastreams of the Digital Objects in a concatenated manner. An index for the identifier of the datastream facilitates OpenURL-based access to an ARC file. The interconnection between XMLtapes and ARC files is provided by conveying the identifiers of ARC files associated with an XMLtape as administrative information in the XMLtape, and by including OpenURL references to constituent datastreams of a Digital Object in the XML-based representation of that Digital Object.Comment: 12 pages, 1 figures (camera-ready copy for ECDL 2005

BioGUID: resolving, discovering, and minting identifiers for biodiversity informatics

Background: Linking together the data of interest to biodiversity researchers (including specimen records, images, taxonomic names, and DNA sequences) requires services that can mint, resolve, and discover globally unique identifiers (including, but not limited to, DOIs, HTTP URIs, and LSIDs). Results: BioGUID implements a range of services, the core ones being an OpenURL resolver for bibliographic resources, and a LSID resolver. The LSID resolver supports Linked Data-friendly resolution using HTTP 303 redirects and content negotiation. Additional services include journal ISSN look-up, author name matching, and a tool to monitor the status of biodiversity data providers. Conclusion: BioGUID is available at http://bioguid.info/. Source code is available from http://code.google.com/p/bioguid/

Biodiversity informatics: the challenge of linking data and the role of shared identifiers

A major challenge facing biodiversity informatics is integrating data stored in widely distributed databases. Initial efforts have relied on taxonomic names as the shared identifier linking records in different databases. However, taxonomic names have limitations as identifiers, being neither stable nor globally unique, and the pace of molecular taxonomic and phylogenetic research means that a lot of information in public sequence databases is not linked to formal taxonomic names. This review explores the use of other identifiers, such as specimen codes and GenBank accession numbers, to link otherwise disconnected facts in different databases. The structure of these links can also be exploited using the PageRank algorithm to rank the results of searches on biodiversity databases. The key to rich integration is a commitment to deploy and reuse globally unique, shared identifiers (such as DOIs and LSIDs), and the implementation of services that link those identifiers