Abstract. This paper introduces $\mathbb{NS}_4$, a novel number system that extends traditional binary arithmetic by incorporating algorithmic mappings for addition, carry-over, and multiplication operations. We establish a mathematical framework demonstrating that $\mathbb{NS}_4$ forms a commutative ring, thereby extending beyond conventional number systems like complex numbers. The proposed system offers efficient representation and manipulation of numerical structures, with potential applications in computational mathematics and digital logic design.
Condition-based maintenance (CBM) of industrial machines depends on the continuous, real-time monitoring of the machine’s operational condition via smart sensors attached to different components on the machine. The problem of regularly spaced missing data, which can occur due to a variety of hardware or software issues, is one that is often overlooked in the literature surrounding CBM in industrial machines. Such missing data can cause issues in interpreting the true operational state of the machine, which can reduce the effectiveness of CBM processes. In this paper, we examine the capabilities of five data imputation techniques for handling this regular missing data and examine the impact these techniques have on machine learning (ML) classification algorithms for machine fault diagnosis. We examine the following techniques: simple mean imputation, mean imputation with outliers removed, best and worst-case imputation, and previous day imputation. Each of these methods is configured with the specific parameters that they will only consider data from the previous 24 hours, to ensure that the data is recent, and adequately represents the current status of the machine. The efficacy of each method at accurately reconstructing the missing data and the impact they have on ML classification is recorded in the results. The models are evaluated on a real-world dataset and are evaluated on a variety of common performance metrics.
Analysis, Business mathematics. Commercial arithmetic. Including tables, etc.
Decreasing the value relevance of accounting information issues cannot be separated from complexity of accounting standards and their implementation. This phenomenon is our motivation to examine whether the valuation model on the prospects of companies that prioritize the parsimony principle by using accounting information also indicates a decrease in the relevance of accounting information in Indonesia. We examined the f-score indicator which is referred to as a simple accounting-based fundamental analysis. This study observed all financial statements of issuers in Indonesia from 2006 to 2019 and their share prices in the secondary market during year t+1.We used multiple regression to estimate the value of r-square in each year of observation. This study could not find any indication of a decrease in the value relevance of accounting information during the observation period based on the r-square which is estimated by the f-score indicator. This finding can be a part of an empirical study that is not only related to value relevance, but also to the topic of accounting information readability.
Accounting. Bookkeeping, Business mathematics. Commercial arithmetic. Including tables, etc.
Yuyun Hidayat, Sukono Sukono, Predy Hartanto
et al.
Giving credit to debtors can pose a default risk. This risk arises because of an error in analyzing the credit risk rate of the debtor. Therefore, this study aims to design a framework for analyzing the credit risk rate of debtors so that the default risk can be reduced. This framework is created using the integration of factor analysis and Tsukamoto’s fuzzy logic method. This integration method can group many credit assessment variables into several decisive factors. In addition, the integration method can estimate credit risk rate firmly based on the α-predicate of each basic rule. This analytical framework is simulated on credit application data at a Rural Bank, in Indonesia. The simulation results show that there are three factors and one variable to measure the credit risk rate, namely: factor 1 represents repayment capacity, business length, working capital, and liquidity value; factor 2 represents the age and the difference between the granted and the proposed loan amount; factor 3 represents the stay length, character, and credit history; and one variable represents a dependent number. This research is expected to help credit institutions measure the credit risk rate in making credit decisions for prospective debtors.
Analysis, Business mathematics. Commercial arithmetic. Including tables, etc.
Imagine that you want to decide what auditor to select and there are two potential auditors on the market to audit your financial statements. One auditor will make sure that the whole world believes that the financial statements of your company reflect the economic conditions your firm faces and makes sure that this believe is warranted. The second auditor is less able to provide that level of assurance. Which auditor will the company select?
Business, Business mathematics. Commercial arithmetic. Including tables, etc.
This article provides a reflection of the paper as presented and discussed at the FAR conference of 9 and 10 May 2016 “Public Oversight of audit firms: the slippery slope of enforcing regulation” written by Robert Knechel, Carlin Dowling and Robyn Moroney (hereafter KDM, 2016). KDM describe the perceptions of auditors from the Big 4 audit firms and the regulator1 in Australia regarding the correlation between regulatory enforcement style and its perceived impact on audit quality. We believe the paper is relevant and timely, because it documents well the current divergence of perceptions between auditors and regulators on how to continue their pursuit for higher audit quality. We argue that the paper could be strengthened by offering the authors’ views on what is required from both parties to realign their expectations.
Business, Business mathematics. Commercial arithmetic. Including tables, etc.
Dit themanummer gaat in op de ontwikkelingen in de toepassing van data-analyse voor de accountantscontrole. De aanleiding hiervoor is de sterk toegenomen aandacht voor data-analyse in de academische literatuur en het accountantsberoep. Zo heeft het accountantsberoep in zijn hervormingsplannen van 2014 (Werkgroep Toekomst Accountantsberoep, 2014) de ambitie geuit om de kwaliteit van accountantscontrole te versterken door onder meer de toepassing van data-analyse.
Business, Business mathematics. Commercial arithmetic. Including tables, etc.
Management control gaat over het besturen en beheersen van organisaties. Van origine kent het veel instrumentele vormen, waarbij het accent ligt op sturen, regelen, beheersen en controleren. Ze gaan uit van stabiliteit en voorspelbaarheid. Gaandeweg is er meer aandacht gekomen voor organische vormen, waarin continu sprake is van het meebewegen met ontwikkelingen in de organisatie. Daardoor zijn ook de effecten van management control op gedrag in de belangstelling gekomen. Relatief veel onderzoek is gericht op de vraag hoe voorkomen kan worden dat management control de motivatie van betrokkenen ondermijnt. Dit artikel gaat uit van een minder defensieve benadering en onderzoekt onder welke condities management control de motivatie juist kan stimuleren. Betoogd wordt dat organische vormen daarbij ondersteunend zijn.
Business, Business mathematics. Commercial arithmetic. Including tables, etc.