This study investigates the impact of Cabri 3D (C3D) simulations, a virtual reality-based dynamic geometry software, on Senior High students’ academic performance in 3D geometry concepts. The research addresses the persistent challenges students face in understanding abstract spatial relationships and geometric principles through traditional teaching methods. Grounded in constructivist theory, the study posits that immersive, interactive learning environments can enhance conceptual understanding, spatial visualization skills, and problem-solving abilities. A quasi-experimental design was employed, involving 122 SHS2students from a public Senior High School in Ghana, divided into an experimental group (n=69) taught usingC3D simulations and a control group (n=53) instructed via conventional methods. Pre-test and post-test assessments measured students’ performance before and after the intervention. Descriptive and inferential statistics (independent sample t-tests) were used to analyse the data. The results revealed a statistically significant improvement in the experimental group’s post-test scores (M=53.12, SD=5.635) compared to the control group (M=39.30, SD=4.432) with a p-value of 0.002 (p<0.005). This finding supports the hypothesis that C3D simulations enhance students’ comprehension of 3D geometry by fostering engagement, motivation,and spatial visualization skills. The study aligns with prior research, highlighting the efficacy of technologyintegratedlearning in mathematics education. The study recommends the adoption of Cabri 3D and similardynamic geometry tools in SHS curricula to address learning gaps in abstract mathematical concepts. Schoolsare encouraged to equip ICT labs with relevant resources and train educators to leverage these technologieseffectively. Future research could explore long-term retention and scalability of such interventions acrossdiverse educational contexts.
Purpose: The impact of the audit committee, the board of commissioners, and corporate social responsibility on financial statement fraud is examined in this study. It examines the role of company size and profitability as control variables to provide a deeper understanding of the factors that shape fraudulent financial reporting.
Methodology/approach: Companies in the basic materials industry that were listed on the Indonesia Stock Exchange between 2019 and 2023 make up the study's population. This study analyzed data from 42 companies, which resulted in 121 units of analysis, using panel data regression analysis through Eviews 12.
Findings: The findings demonstrated that financial statement fraud was negatively impacted by the board of commissioners (BC). Meanwhile, financial statement fraud is unaffected by the audit committee (AC) or corporate social responsibility (CSR).
Practical and Theoretical contribution/Originality: The novelty of this research is that it adds a new variable, CSR, and uses a sample of basic material sector companies.
Research Limitation: Low adoption of GRI standards in basic materials sector companies, which limits the generalizability of the results and affects the quality of sustainability disclosures.
Accounting. Bookkeeping, Business mathematics. Commercial arithmetic. Including tables, etc.
Alex Escalante Viteri, Javier Gamboa Cruzado, Leonidas Asto Huaman
Business intelligence in the banking industry has been studied extensively in the last decade; however, business executives still do not perceive efficiency in the decision-making process since the management and treatment of information are very timeconsuming for the deliverer, generating costs in the process. On the other hand, there is no formal methodology for developing business intelligence solutions in this sector. This work aims to optimize decision-making in a business unit that works with internet banking companies, reducing the time, the number of people, and the costs involved in decision-making. To meet the objective, basic and applied research was conducted. The basic research allowed the construction of a new methodology from a study of critical success factors and approaches from the business intelligence literature. The applied research involved the implementation of a business intelligence solution applying the new methodology in a pre-experimental study. Thirty decision-making processes were analyzed using pre-test and post-test data. Tools such as a stopwatch and observation were used to collect and record data on time spent, the number of people, and the decision-making costs. This information was processed in the specialized Minitab18 statistical software, which allowed the observation and confirmation of relevant results regarding time reduction, the number of people, and the costs generated. Therefore, it was concluded that the business intelligence solution, applying the new methodology, optimized decision making in the business unit that works with internet banking for companies.
This note reviews our mathematical models for fish schooling, considered in free space, and in space with obstacle and food resource. These models are performed by stochastic differential equations or stochastic partial differential equations. We then present an example for the model in the last case.
Muhamad Deni Johansyah, Asep K. Supriatna, Endang Rusyaman
et al.
The power-law memory effect is taken into consideration in a generalisation of the economic model of natural growth. The memory effect refers to a process's reliance on its current state and its history of previous changes. However, the study that focuses on natural growth in economics considering the memory effect with fractional order-linear differential equation model is still limited. The current investigation seeks to solve the natural growth with memory effect in the economics model and decide the best model using fractional differential equation (FDE), namely Adomian Decomposition and Variational Iteration Methods. Also, this study assumes the level of consumer loss memory during a certain time interval denoted by a parameter (α). This study showed the model of loss memory effect with 0 < α ≤ 1 given a slowdown in output growth compared to a model without memory effect. Besides that, this study also found that output Y(t) is growing faster with the Variational Iteration method compared to the Adomian decomposition method. Also, using graphical simulation, this study found the output Y(t) is closer to the exact solution with α=0.4 and α=0.9. In conclusion, this study successfully solved natural growth with memory effect in economics and decided the best model between FDE, namely Adomian decomposition and Variational iterative methods using numerical analysis.
Analysis, Business mathematics. Commercial arithmetic. Including tables, etc.
Giacomo Bergami, Chiara Di Francescomarino, Chiara Ghidini
et al.
Business process deviance refers to the phenomenon whereby a subset of the executions of a business process deviate, in a negative or positive way, with respect to {their} expected or desirable outcomes. Deviant executions of a business process include those that violate compliance rules, or executions that undershoot or exceed performance targets. Deviance mining is concerned with uncovering the reasons for deviant executions by analyzing event logs stored by the systems supporting the execution of a business process. In this paper, the problem of explaining deviations in business processes is first investigated by using features based on sequential and declarative patterns, and a combination of them. Then, the explanations are further improved by leveraging the data attributes of events and traces in event logs through features based on pure data attribute values and data-aware declarative rules. The explanations characterizing the deviances are then extracted by direct and indirect methods for rule induction. Using real-life logs from multiple domains, a range of feature types and different forms of decision rules are evaluated in terms of their ability to accurately discriminate between non-deviant and deviant executions of a process as well as in terms of understandability of the final outcome returned to the users.
The aim of this study is to analyze the intellectual capital disclosure practices by Indonesian automotive industry. Content analysis was used to analyze the annual report for one the year 2016. This research used Guthrie at., el. scheme of intellectual capital components. In this scheme, IC was categorized into 3 groups; relational competence (human capital: 8th items).internal structures (organizational capital: 15th items); and external structures (customer/relational capital: 13th items); The result shows that percentage of IC disclosure by Indonesian automotive industry was high relatively In 2016, there were some attributes that not disclosed yet by a company, it was ’copyright’. There was no company that discloses all of the 36th components of IC in their annual report. The maximum number of the attribute that disclosed by a company was 31.
Accounting. Bookkeeping, Business mathematics. Commercial arithmetic. Including tables, etc.
Controlled experiments (A/B tests or randomized field experiments) are the de facto standard to make data-driven decisions when implementing changes and observing customer responses. The methodology to analyze such experiments should be easily understandable to stakeholders like product and marketing managers. Bayesian inference recently gained a lot of popularity and, in terms of A/B testing, one key argument is the easy interpretability. For stakeholders, "probability to be best" (with corresponding credible intervals) provides a natural metric to make business decisions. In this paper, we motivate the quintessential questions a business owner typically has and how to answer them with a Bayesian approach. We present three experiment scenarios that are common in our company, how they are modeled in a Bayesian fashion, and how to use the models to draw business decisions. For each of the scenarios, we present a real-world experiment, the results and the final business decisions drawn.
Small business classification is a difficult and important task within many applications, including customer segmentation. Training on small business names introduces gender and geographic origin biases. A model for predicting one of 66 business types based only upon the business name was developed in this work (top-1 f1-score = 60.2%). Two approaches to removing the bias from this model are explored: replacing given names with a placeholder token, and augmenting the training data with gender-swapped examples. The results for these approaches is reported, and the bias in the model was reduced by hiding given names from the model. However, bias reduction was accomplished at the expense of classification performance (top-1 f1-score = 56.6%). Augmentation of the training data with gender-swapping samples proved less effective at bias reduction than the name hiding approach on the evaluated dataset.
Seppo Yrjola, Petri Ahokangas, Marja Matinmikko-Blue
et al.
Developing products, services and vertical applications for the future digitized society in the 6G era requires a multidisciplinary approach and a re-definition of how we create, deliver and consume network resources, data and services for both communications and sensing purposes. This development will change and disrupt the traditional business models and ecosystem roles of digital service providers, as well as open the market for key stakeholders in the 6G era like digital service operators, cloud operators and resource brokers. White paper discusses unprecedented opportunities of enabling and empowering multiple stakeholders to have a more active participation in the future 6G ecosystem via novel sustainable open ecosystemic business models with flexible integration of long tail services with tailored performance attributes. This research adopts a qualitative scenario planning method and portrays three scenario themes resulting in a total of 12 scenarios for the futures of the 6G business. By focusing on key trends, their interactions, and irreducible uncertainties, scenario building generates perspectives for the futures within which alternative 6G business strategies were developed and assessed for a traditional incumbent mobile network operator and a novel 6G digital service provider stemming from redefined sustainable economics. Value-capture in the 6G era requires understanding the dynamics of platforms and ecosystems. Results indicate that, to reach some of the preferred futures, we should pay attention to the privacy and security issues related to business and regulation needs; public/governmental, corporate, community and user(s) perspectives to and aims of governance; ecosystem configuration related to users, decentralized business models and platforms; user empowerment; and the role of location-specificity of services.
This is a slightly revised version of the Presidential address (General) delivered at the 84th Annual Conference of the Indian Mathematical Society held at Jammu, India during November 2018.
Orlenys López-Pintado, Luciano García-Bañuelos, Marlon Dumas
et al.
Blockchain platforms, such as Ethereum, allow a set of actors to maintain a ledger of transactions without relying on a central authority and to deploy scripts, called smart contracts, that are executed whenever certain transactions occur. These features can be used as basic building blocks for executing collaborative business processes between mutually untrusting parties. However, implementing business processes using the low-level primitives provided by blockchain platforms is cumbersome and error-prone. In contrast, established business process management systems, such as those based on the standard Business Process Model and Notation (BPMN), provide convenient abstractions for rapid development of process-oriented applications. This article demonstrates how to combine the advantages of a business process management system with those of a blockchain platform. The article introduces a blockchain-based BPMN execution engine, namely Caterpillar. Like any BPMN execution engine, Caterpillar supports the creation of instances of a process model and allows users to monitor the state of process instances and to execute tasks thereof. The specificity of Caterpillar is that the state of each process instance is maintained on the (Ethereum) blockchain and the workflow routing is performed by smart contracts generated by a BPMN-to-Solidity compiler. The Caterpillar compiler supports a large array of BPMN constructs, including subprocesses, multi-instances activities and event handlers. The paper describes the architecture of Caterpillar, and the interfaces it provides to support the monitoring of process instances, the allocation and execution of work items, and the execution of service tasks.
This paper demonstrates how a nineteenth century Japanese votive temple problem known as a sangaku from Okayama prefecture can be solved using traditional mathematical methods of the Japanese Edo (1603-1868 CE). We compare a modern solution to a sangaku problem from Sacred Geometry: Japanese Temple Problems of Tony Rothman and Hidetoshi Fukagawa with a traditional solution of Ōhara Toshiaki (?-1828). Our investigation into the solution of Ōhara provides an example of traditional Edo period mathematics using the tenzan jutsu symbolic manipulation method, as well as producing new insights regarding the contextual nature of the rules of this technique.
Hoang Nguyen, Marlon Dumas, Marcello La Rosa
et al.
Business process deviance refers to the phenomenon whereby a subset of the executions of a business process deviate, in a negative or positive way, with respect to its expected or desirable outcomes. Deviant executions of a business process include those that violate compliance rules, or executions that undershoot or exceed performance targets. Deviance mining is concerned with uncovering the reasons for deviant executions by analyzing business process event logs. This article provides a systematic review and comparative evaluation of deviance mining approaches based on a family of data mining techniques known as sequence classification. Using real-life logs from multiple domains, we evaluate a range of feature types and classification methods in terms of their ability to accurately discriminate between normal and deviant executions of a process. We also analyze the interestingness of the rule sets extracted using different methods. We observe that feature sets extracted using pattern mining techniques only slightly outperform simpler feature sets based on counts of individual activity occurrences in a trace.
The motivation for ZoomBA are domain specific languages (DSL) like VERILOG, VHDL, Spice. DSL for Software testing is not a new idea, many commercial tools like Silk Suite use them, while Selenese, the DSL for Selenium IDE [6] is open source. ZoomBA is a functionally motivated, embeddable, Turing Complete language. It's philosophy is to expose the existing Java echo system in a declarative fashion for the purpose of System Integration and software validation. By design ZoomBA script size is meagre compared to Python or even to Scala for business automation problems. Bayestree uses ZoomBA for system integration/adapter/data manipulation purposes.
Addressing a question of Cameron and Erd\Ho s, we show that, for infinitely many values of $n$, the number of subsets of $\{1,2,\ldots, n\}$ that do not contain a $k$-term arithmetic progression is at most $2^{O(r_k(n))}$, where $r_k(n)$ is the maximum cardinality of a subset of $\{1,2,\ldots, n\}$ without a $k$-term arithmetic progression. This bound is optimal up to a constant factor in the exponent. For all values of $n$, we prove a weaker bound, which is nevertheless sufficient to transfer the current best upper bound on $r_k(n)$ to the sparse random setting. To achieve these bounds, we establish a new supersaturation result, which roughly states that sets of size $Θ(r_k(n))$ contain superlinearly many $k$-term arithmetic progressions. For integers $r$ and $k$, Erd\Ho s asked whether there is a set of integers $S$ with no $(k+1)$-term arithmetic progression, but such that any $r$-coloring of $S$ yields a monochromatic $k$-term arithmetic progression. Nešetřil and Rödl, and independently Spencer, answered this question affirmatively. We show the following density version: for every $k\ge 3$ and $δ>0$, there exists a reasonably dense subset of primes $S$ with no $(k+1)$-term arithmetic progression, yet every $U\subseteq S$ of size $|U|\geδ|S|$ contains a $k$-term arithmetic progression. Our proof uses the hypergraph container method, which has proven to be a very powerful tool in extremal combinatorics. The idea behind the container method is to have a small certificate set to describe a large independent set. We give two further applications in the appendix using this idea.
Bij crises is doorgaans een leerpunt: we moeten beter communiceren! Dat geldt ook voor accountants in hun vertrouwenscrisis. De traditionele communicatie van de accountant – in zijn verklaring over een jaarrekening en het summier beantwoorden van vragen op een aandeelhoudersvergadering – levert onvoldoende vertrouwensherstel op. Accountants moeten daarom hun klanten ervan overtuigen dat ze meer en voor de publieke oordeelsvorming relevantere aspecten van een bedrijf controleren en dat ze over meer aspecten van hun controlewerk extern mogen communiceren. Twijfel over het nut van hun assurance kan op die manier weersproken worden. Dat is niet alleen belangrijk voor het vertrouwen in de accountancy maar ook voor het vertrouwen in ondernemingen.
Business, Business mathematics. Commercial arithmetic. Including tables, etc.
Realizing an optimal task scheduling by taking into account the business importance of jobs has become a matter of interest in pay and use model of Cloud computing. Introduction of an appropriate model for an efficient task scheduling technique could derive benefit to the service providers as well as clients. In this paper, we have addressed two major challenges which has implications on the performance of the Cloud system. One of the major issues is handling technical aspects of distributing the tasks for targeted gains and the second issue is related to the handling of the business priority for concurrently resolving business complexity related to cloud consumers. A coordinated scheduling can be achieved by considering the weightage of both aspects viz. technical requirements and business requirements appropriately. It can be done in such a way that it meets the QoS requirements of technical domain as well as business domain. Along with the technical priority a business Bp is required in creating a resultant priority which could be given to stages of further processing, like task allocation and arbitration schemes. Here we consider a technical priority Tp that is governed by a semi-adaptive scheduling algorithm whereas the resultant priority is derived in which a Business Priority Bp layer encapsulates the Technical Priority Tp to achieve the overall priority of the incoming tasks. It results in a Hybrid priority creation, which is a combination of both technical priority Tp and business priority Bp. By taking into account the business priority of the jobs it is possible to achieve a higher service level satisfaction for the tasks which are submitted with their native technical priority. With this approach the waiting time of the tasks tends to get reduced and it gives a better service level satisfaction.
We survey general properties of multiplicative arithmetic functions of several variables and related convolutions, including the Dirichlet convolution and the unitary convolution. We introduce and investigate a new convolution, called gcd convolution. We define and study the convolutes of arithmetic functions of several variables, according to the different types of convolutions. We discuss the multiple Dirichlet series and Bell series and present certain arithmetic and asymptotic results of some special multiplicative functions arising from problems in number theory, group theory and combinatorics. We give a new proof to obtain the asymptotic density of the set of ordered $r$-tuples of positive integers with pairwise relatively prime components and consider a similar question related to unitary divisors.