The widespread availability of generative artificial intelligence tools poses new challenges for school mathematics education, particularly regarding the formative role of traditional mathematical tasks. In post-AI educational contexts, many activities can be solved automatically, without engaging students in interpretation, decision-making, or mathematical validation processes. This study analyzes a secondary school classroom experience in which open mathematical tasks are implemented as a didactic response to this scenario, aiming to sustain students' mathematical activity. Adopting a qualitative and descriptive-interpretative approach, the study examines the forms of mathematical work that emerge during task resolution, mediated by the didactic regulation device COMPAS. The analysis is structured around four analytical axes: open task design in post-AI contexts, students' mathematical agency, human-AI complementarity, and modeling and validation practices. The findings suggest that, under explicit didactic regulation, students retain epistemic control over mathematical activity, even in the presence of generative artificial intelligence.
Hoang Vu, Nataliia Klievtsova, Henrik Leopold
et al.
With the rise of generative AI, industry interest in software agents is growing. Given the stochastic nature of generative AI-based agents, their effective and safe deployment in organizations requires robust governance, which can be facilitated by agentic business process management. However, given the nascence of this new-generation agent notion, it is not clear what BPM practitioners consider to be an agent, and what benefits, risks and governance challenges they associate with agent deployments. To investigate how organizations can effectively govern AI agents, we conducted a qualitative study involving semi-structured interviews with 22 BPM practitioners from diverse industries. They anticipate that agents will enhance efficiency, improve data quality, ensure better compliance, and boost scalability through automation, while also cautioning against risks such as bias, over-reliance, cybersecurity threats, job displacement, and ambiguous decision-making. To address these challenges, the study presents six key recommendations for the responsible adoption of AI agents: define clear business goals, set legal and ethical guardrails, establish human-agent collaboration, customize agent behavior, manage risks, and ensure safe integration with fallback options. Additionally, the paper outlines actions to align traditional BPM with agentic AI, including balancing human and agent roles, redefining human involvement, adapting process structures, and introducing performance metrics. These insights provide a practical foundation for integrating AI agents into business processes while preserving oversight, flexibility, and trust.
Phuong-Nam Nguyen, Quang Nguyen-The, An Vu-Minh
et al.
ChatGPT, an Artificial Intelligence model, has the potential to revolutionize education. However, its effectiveness in solving non-English questions remains uncertain. This study evaluates ChatGPT's robustness using 586 Korean mathematics questions. ChatGPT achieves 66.72% accuracy, correctly answering 391 out of 586 questions. We also assess its ability to rate mathematics questions based on eleven criteria and perform a topic analysis. Our findings show that ChatGPT's ratings align with educational theory and test-taker perspectives. While ChatGPT performs well in question classification, it struggles with non-English contexts, highlighting areas for improvement. Future research should address linguistic biases and enhance accuracy across diverse languages. Domain-specific optimizations and multilingual training could improve ChatGPT's role in personalized education.
Contemporary anarchism centers around three tenets: (1) a constant challenge of and resistance to all forms of domination, (2) so-called "prefigurative politics", in which all decisions are made in a manner that is consistent with a set of non-hierarchical values such as equality, decentralization and voluntary cooperation, (3) a focus on diversity and open-endedness (Gordon, 2008). Within this philosophy the notion of end goals becomes moot; progress, then, is measured by process, in which the values of diversity, pluralism, cooperation, autonomy and experimentation are celebrated. In this perspective piece we propose anarchism as a philosophical framework to address the perceived cognitive dissonances of the current undergraduate mathematics curriculum. Are learning outcomes appropriate in an anarchist approach to education? How can we address the power dynamics of grading and assessment? How can assessment be done in the context of a process-based and horizontal approach that celebrates diversity and autonomy? Should grades be used, and if so, how could they be assigned non-hierarchically? At its core, anarchism aims at aligning thoughts and actions, and we argue that an anarchist viewpoint on undergraduate mathematics addresses the cognitive dissonances that currently plague our curriculum. We propose food for thought for individual instructors' practice, including ideas for incremental and large-scale changes.
The gap between theory and practice in mathematics education, particularly in primary-teacher education, necessitates innovative teaching methodologies. This paper explores the implementation of academic portfolios as a teaching innovation in Algebra and Number Systems I and II courses within the primary teacher education programme at Pontificia Universidad Católica de Chile. The methodology involved integrating academic portfolios to align course content with essential learning outcomes for future teaching roles. Implementation begins with a negotiation between students and teachers to establish a learning contract, followed by an overview of course rules, content, objectives, materials, and grading rubrics. Preliminary findings indicate that this innovative method enhances engagement with mathematical concepts, improves assessment efficacy in teacher training, and may contribute to enhanced preparation of primary mathematics teachers. The study highlights the role of portfolios in making students active participants in their learning, significantly enhancing the educational experience of teacher candidates. These findings suggest a promising avenue for future educational assessments and methodologies in mathematics, indicating that academic portfolios can bridge the gap between theoretical knowledge and practical applications in mathematics teacher education, potentially enhancing teacher preparation. While this study shows promising results, further research with larger samples and longer timeframes would be beneficial to establish causality and long-term impacts.
Purpose: The study aims to examine and analyze the effect of democracy, political strength and local government size on transparency of provincial local government in Indonesia.
Methodology/Approach: The study used quantitative methods. The secondary data was collected from provincial local government in Indonesia from 2018 to 2020. Transparency of ptovincial was measured using the result of monitoring and evaluation of public information from the Commission of Information for Indonesia (Komisi Informasi Indonesia).
Findings: The study finds that democracy and local government size had a positive effect on transparency of provincial local government in Indonesia and the political strength has no effect on transparency of provincial local government in Indonesia.
Practical and Theoritical Contribution/Originality: This study contributes to add insight and knowledge in the field of accounting, especially in public sector accounting about the factors that influence transparency in the local government.
Accounting. Bookkeeping, Business mathematics. Commercial arithmetic. Including tables, etc.
Federated Learning (FL) has been becoming a popular interdisciplinary research area in both applied mathematics and information sciences. Mathematically, FL aims to collaboratively optimize aggregate objective functions over distributed datasets while satisfying a variety of privacy and system constraints.Different from conventional distributed optimization methods, FL needs to address several specific issues (e.g., non-i.i.d. data distributions and differential private noises), which pose a set of new challenges in the problem formulation, algorithm design, and convergence analysis. In this paper, we will systematically review existing FL optimization research including their assumptions, formulations, methods, and theoretical results. Potential future directions are also discussed.
In the Soviet Union a reform movement in mathematics education was triggered by Andrey Kolmogorov in the 1970s, and followed by a counter-reform. This movement was rooted in the very different socioeconomic conditions of that time and place, and followed a strategy with very significant contrasts to similar programs in the USA, England, or France. This provides an interesting case study which may illuminate the way such movements arise and succeed or fail, and, at the social level, certain fundamental commonalities of constraints as well as significant differences according to local conditions. We shall show that the principal reasons of the failure of the Kolmogorov reform were political: (1) The reform ignored the reality of the socio-economic conditions of the country; (2) The human factor was ignored, and very little attention was given to professional development and retraining of, and methodological help to, the whole army of teachers; (3) An attempt to transfer mathematical content and methods from the highly successful advanced extension stream for mathematically strong and highly engaged children to mainstream education was an especially grievous error.
Verslaggevingsstelsels schrijven voor dat ongerealiseerde resultaten op transacties met deelnemingen moeten worden geëlimineerd. Dit artikel bespreekt de methodes in drie verslaggevingsstelsels (Titel 9, IFRS en US GAAP) voor de eliminatie van ongerealiseerde resultaten, en de bezwaren die daarbij kunnen worden onderkend. De thans voorgeschreven methodes geven de economische realiteit van dergelijke transacties slechts gefragmenteerd weer. Dit artikel stelt een alternatieve methode voor die tegemoetkomt aan de geïdentificeerde bezwaren, en de economische realiteit beter weergeeft, door ongerealiseerde resultaten niet te elimineren, maar te beschouwen als minderheidsbelang, en mutaties te verwerken via de bestemming van het resultaat.
Business, Business mathematics. Commercial arithmetic. Including tables, etc.
There are two popular general approaches for the analysis and visualization of a contingency table and a compositional data set: Correspondence analysis (CA) and log ratio analysis (LRA). LRA includes two independently well developed methods: association models and compositional data analysis. The application of either CA or LRA to a contingency table or to compositional data set includes a preprocessing centering step. In CA the centering step is multiplicative, while in LRA it is log bi-additive. A preprocessed matrix is double-centered, so it is a residuel matrix; which implies that it affects the final results of the analysis. This paper introduces a novel index named the intrinsic measure of the quality of the signs of the residuals (QSR) for the choice of the preprocessing, and consequently of the method. The criterion is based on taxicab singular value decomposition (TSVD) on which the package TaxicabCA in R is developed. We present a minimal R script that can be executed to obtain the numerical results and the maps in this paper. Three relatively small sized data sets available freely on the web are used as examples.
In een principle-based raamwerk zijn het niet de regels maar de principes die leidend zijn voor de toepassing van deze regels. Voor een correcte toepassing van een principle-based raamwerk dienen zowel het bestuur als de externe accountant als de toezichthouders hun verantwoordelijkheid te nemen. Dit met het doel een getrouw beeld te schetsen van de toestand waarin de organisatie verkeert. Hiermee wordt beoogd de gebruikers van deze verantwoording het juiste inzicht te verschaffen dat nodig is om tot goede economische beslissingen te komen. Uit het praktijkonderzoek blijkt dat zorginstellingen als er geen gerede twijfel is over continuïteit daar meestal summier en vrijwillig toelichting over verstrekken. Als leningconvenanten zijn doorbroken maar middels waivers de continuïteit niet direct in het geding is worden wel toelichtingen gegeven maar ook deze zijn erg summier. Gezien het maatschappelijk belang van zorginstellingen zijn de auteurs van mening dat in het kader van ‘versterkte dijkbewaking’ meer toelichting wenselijk is. Als sprake is van gerede twijfel over de continuïteit, slechts in enkele gevallen geconstateerd, dan zijn de verantwoordingen over continuïteit zeer summier te noemen. Met name ontbreken toelichtingen over risico’s die gepaard gaan met de realisatie van de plannen om de continuïteit te waarborgen. Om de kwaliteit van de verslaggeving te verbeteren is het, in beginsel, niet nodig om de regels aan te scherpen als bestuurders en accountants, evenals toezichthouders, zich bewust zijn van hun verantwoordelijkheid de gebruiker van de jaarrekening te informeren, ook als dit als onaangenaam wordt ervaren.
Business, Business mathematics. Commercial arithmetic. Including tables, etc.
We introduce Voevodsky's univalent foundations and univalent mathematics, and explain how to develop them with the computer system Agda, which is based on Martin-Löf type theory. Agda allows us to write mathematical definitions, constructions, theorems and proofs, for example in number theory, analysis, group theory, topology, category theory or programming language theory, checking them for logical and mathematical correctness. Agda is a constructive mathematical system by default, which amounts to saying that it can also be considered as a programming language for manipulating mathematical objects. But we can assume the axiom of choice or the principle of excluded middle for pieces of mathematics that require them, at the cost of losing the implicit programming-language character of the system. For a fully constructive development of univalent mathematics in Agda, we would need to use its new cubical flavour, and we hope these notes provide a base for researchers interested in learning cubical type theory and cubical Agda as the next step. Compared to most expositions of the subject, we work with explicit universe levels.
Since the prediction of nuclear chirality in 1997, tremendous progresses both theoretically and experimentally have been achieved. Experimentally, 59 chiral doublet bands in 47 chiral nuclei (including 8 nuclei with multiple chiral doublets) have been reported in $A\sim80,~100,~130$,~and~190 mass regions. The spins, parities, energies, ratios of the magnetic dipole transition strengths to the electric quadrupole transition strengths, and related references for these nuclei are compiled and listed in Table 1. For these nuclei with the magnetic dipole transition strengths and the electric quadrupole transition strengths measured, the corresponding results are given in Table 2. A brief discussion is provided after the presentation of energy $E$, energy difference $ΔE$, energy staggering parameter $S(I)$, rotational frequency $ω$, kinematic moment of inertia $\mathcal{J}^{(1)}$, dynamic moment of inertia $\mathcal{J}^{(2)}$, and ratio of the magnetic dipole transition strength to the electric quadrupole transition strength $B(M1)/B(E2)$ versus spin $I$ in each mass region.
Auditing involves a process in which an engagement team, consisting of assistants, seniors, managers, and one or more audit partners, applies a series of sequentially performed procedures and decisions with the aim to collect sufficient competent evidence regarding the client's financial reporting process and financial statement assertions (e.g., Trotman, Bauer & Humphreys, 2015; Knechel, Vanstraelen & Zerni, 2015; Francis, 2011; Bik, 2010; Pierce & Sweeney, 2005). Teamwork, or how individuals within engagement teams carry out their work, is therefore of crucial importance for audit quality.
Business, Business mathematics. Commercial arithmetic. Including tables, etc.
The biggest problem with the methods of machine learning used today in business analytics is that they do not generalize well and often fail when applied to new data. One of the possible approaches to this problem is to enrich these methods (which are almost exclusively based on statistical algorithms) with some intrinsically deterministic add-ons borrowed from theoretical physics. The idea proposed in this note is to divide the set of Key Performance Indicators (KPIs) characterizing an individual business into the following two distinct groups: 1) highly volatile KPIs mostly determined by external factors and thus poorly controllable by a business, and 2) relatively stable KPIs identified and controlled by a business itself. It looks like, whereas the dynamics of the first group can, as before, be studied using statistical methods, for studying and optimizing the dynamics of the second group it is better to use deterministic principles similar to the Principle of Least Action of classical mechanics. Such approach opens a whole bunch of new interesting opportunities in business analytics, with numerous practical applications including diverse aspects of operational and strategic planning, change management, ROI optimization, etc. Uncovering and utilizing dynamical laws of the controllable KPIs would also allow one to use dynamical invariants of business as the most natural sets of risk and performance indicators, and facilitate business growth by using effects of parametric resonance with natural business cycles.
When an electron is emitted from a sub-valence shell, a vacancy is created and there is a not-null probability for different post collisional ionization (PCI) processes giving rise to a higher target charge state. It is reasonable to consider that PCI is a time-delayed electron emission and, therefore, independent of the projectile. We include the tables of the branching ratios of $0-6$ post-collisionally emitted electrons after single ionization of Ne, Ar, Kr and Xe in different inner shells. These values have already been employed with good results in previous calculations of multiple ionization of rare gases by electrons, positron, protons, antiprotons and different positive ions (see the text and references therein). These tables and explanation is included in [Montanari C C and Miraglia J E 2014, \textit{J. Phys. B: At. Mol. Opt. Phys.} {\bf 45}, 105203].
Using the Jordan-Schwinger form of the quantum angular momentum eigenstates, it is straight-forward to define rotational correlation tables such that the columns are Molien sequences for finite rotational subgroup $G$. This realization gives a new and better means of calculation. Generalization to unitary symmetry $U(n)$ implies many more sequences, which determine degeneracy observables in the context of electronic, vibrational, and rotational motion. This leads us to discuss one physical significance of the Hilbert finite basis theorem.
Change management for evolving collaborative business process development is crucial when the business logic, transections and workflow change due to changes in business strategies or organizational and technical environment. During the change implementation, business processes are analyzed and improved ensuring that they capture the proposed change and they do not contain any undesired functionalities or change side-effects. This paper presents Business Process Change Management approach for the efficient and effective implementation of change in the business process. The key technology behind our approach is our proposed Business Process Change Management Ontology (BPCMont) which is the main contribution of this paper. BPCMont, as a formalized change specification, helps to revert BP into a consistent state in case of system crash, intermediate conflicting stage or unauthorized change done, aid in change traceability in the new and old versions of business processes, change effects can be seen and estimated effectively, ease for Stakeholders to validate and verify change implementation, etc.