Related papers: Leveraging User Profile and Behaviour to Design Pr…
Amongst the large number of write-and-throw-away spreadsheets developed for one-time use there is a rather neglected proportion of spreadsheets that are huge, periodically used, and submitted to regular update-cycles like any conventionally…
Auditors demand financial models be transparent yet no consensus exists on what that means precisely. Without a clear modeling transparency definition we cannot know when our models are "transparent". The financial modeling community…
We consider the challenge of creating guidelines to evaluate the quality of a spreadsheet model. We suggest four principles. First, state the domain-the spreadsheets to which the guidelines apply. Second, distinguish between the process by…
Financial fraud detection is an important problem with a number of design aspects to consider. Issues such as algorithm selection and performance analysis will affect the perceived ability of proposed solutions, so for auditors and…
This paper discusses the risks and potential impacts of spreadsheet errors in scientific research data in a Neuroscience research centre in the UK. Spreadsheets usage in neuroscience, or indeed any medical discipline, is a largely…
The paradigm of machine learning and artificial intelligence has pervaded our everyday life in such a way that it is no longer an area for esoteric academics and scientists putting their effort to solve a challenging research problem. The…
In this paper we argue that policies are an increasing concern for organizations that are operating a web site. Examples of policies that are relevant in the domain of the web address issues such as privacy of personal data, accessibility…
Employees work in increasingly digital environments that enable advanced analytics. Yet, they lack oversight over the systems that process their data. That means that potential analysis errors or hidden biases are hard to uncover. Recent…
Spreadsheet tools are widely accessible to and commonly used by K-12 students and teachers. They have an important role in data collection and organization. Beyond data organization, spreadsheets also make data visible and easy to interact…
With an increase in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topics of great importance for academics, research and industries. Financial fraud is a…
This paper provides guidance to an analyst who wants to extract insight from a spreadsheet model. It discusses the terminology of spreadsheet analytics, how to prepare a spreadsheet model for analysis, and a hierarchy of analytical…
More often than not, there is a need to understand the structure of complex computer code: what functions and in what order they are called, how information travels around static, input, and output variables, what depends on what. As a…
Financial instability has become a significant issue in today's society. While research typically focuses on financial aspects, there is a tendency to overlook time-related aspects of unstable work schedules. The inability to rely on…
Spreadsheet workbook contents are simple programs. Because of this, probabilistic programming techniques can be used to perform Bayesian inversion of spreadsheet computations. What is more, existing execution engines in spreadsheet…
Current prescriptions for spreadsheet style specify modular separation of data, calcu1ation and output, based on the notion that writing a spreadsheet is like writing a computer program. Instead of a computer programming style, this article…
Access control mechanisms have been adopted in many real-world systems to control resource sharing for the principals in the system. An error in the access control policy (misconfiguration) can easily cause severe data leakage and system…
Organizations use cash management models to control balances to both avoid overdrafts and obtain a profit from short-term investments. Most management models are based on control bounds which are derived from the assumption of a particular…
At face value, this essay is about understanding a fairly esoteric governance tool called compute thresholds. However, in order to grapple with whether these thresholds will achieve anything, we must first understand how they came to be. To…
At FRM-II the installation of a user office software is under consideration, supporting tasks like proposal handling, beam time allocation, data handling and report creation. Although there are several software systems in use at major…
Spreadsheets (sometimes also called Excel programs) are powerful tools which play a business-critical role in many organizations. However, due to faulty spreadsheets many bad decisions have been taken in recent years. Since then, a number…