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Financial fraud is an issue with far reaching consequences in the finance industry, government, corporate sectors, and for ordinary consumers. Increasing dependence on new technologies such as cloud and mobile computing in recent years has…

Cryptography and Security · Computer Science 2015-10-27 J. West , Maumita Bhattacharya , R. Islam

Financial potential is an important part of enterprise activities. The technique of the enterprise's financial potential assessment is offered in the paper. It is presented by particular stages, where each stage is related to a certain…

General Finance · Quantitative Finance 2019-12-13 Dmytro Zherlitsyn , Stanislav Levytskyi , Denys Mykhailyk , Victoriia Ogloblina

Control barrier functions (CBFs) and safety-critical control have seen a rapid increase in popularity in recent years, predominantly applied to systems in aerospace, robotics and neural network controllers. Control barrier functions can…

Theoretical Economics · Economics 2024-02-27 David van Wijk

This paper deals with errors in using spreadsheets and analysis of automatic recording of user interaction with spreadsheets. After a review of literature devoted to spreadsheet errors, we advocate the importance of going from error…

Human-Computer Interaction · Computer Science 2011-02-19 Francoise Tort , Francois-Marie Blondel , Eric Bruillard

In the financial field of the United States, the application of big data technology has become one of the important means for financial institutions to enhance competitiveness and reduce risks. The core objective of this article is to…

Risk Management · Quantitative Finance 2024-09-17 Shuochen Bi , Yufan Lian , Ziyue Wang

Spreadsheets are widely recognized as the most popular end-user programming tools, which blend the power of formula-based computation, with an intuitive table-based interface. Today, spreadsheets are used by billions of users to manipulate…

Databases · Computer Science 2024-04-22 Sibei Chen , Yeye He , Weiwei Cui , Ju Fan , Song Ge , Haidong Zhang , Dongmei Zhang , Surajit Chaudhuri

The research presented in this paper establishes a valid, and simplified, revision of previous spreadsheet error classifications. This investigation is concerned with the results of a web survey and two web-based gender and domain-knowledge…

Human-Computer Interaction · Computer Science 2008-03-10 Michael Purser , David Chadwick

Existing approaches for detecting anomalies in spreadsheets can help to discover faults, but they are often applied too late in the spreadsheet lifecycle. By contrast, our approach detects anomalies immediately whenever users change their…

Software Engineering · Computer Science 2015-05-12 Daniel Kulesz , Fabian Toth , Fabian Beck

Financial statement fraud detection is an important problem with a number of design aspects to consider. Issues such as (i) problem representation, (ii) feature selection, and (iii) choice of performance metrics all influence the perceived…

Cryptography and Security · Computer Science 2015-11-27 J. West , Maumita Bhattacharya

There are many familiar situations in which a manager seeks to design a system in which users share a resource, but outcomes depend on the information held and actions taken by users. If communication is possible, the manager can ask users…

Computer Science and Game Theory · Computer Science 2012-07-18 Luca Canzian , Yuanzhang Xiao , William Zame , Michele Zorzi , Mihaela van der Schaar

As the need for advanced, interactive mathematical models has increased, user/programmers are increasingly choosing the MatLab scripting language over spreadsheets. However, applications developed in these tools have high error risk, and no…

Human-Computer Interaction · Computer Science 2008-03-14 Deborah Cernauskas , Andrew Kumiega , Ben VanVliet

Refactoring is a change made to the internal structure of software to make it easier to understand and cheaper to modify without changing its observable behaviour. A database refactoring is a small change to the database schema which…

Software Engineering · Computer Science 2010-09-09 Patrick O'Beirne

The use of statistical software in academia and enterprises has been evolving over the last years. More often than not, students, professors, workers, and users, in general, have all had, at some point, exposure to statistical software.…

Applications · Statistics 2019-08-21 Rui Portocarrero Sarmento , Vera Costa

Seasoned Excel developers were invited to participate in a challenge to implement a spreadsheet with multi-dimensional variables. We analyzed their spreadsheet to see the different implement strategies employed. We identified two…

Software Engineering · Computer Science 2020-06-11 Paul Mireault

Spreadsheet engineering methodologies are diverse and sometimes contradictory. It is difficult for spreadsheet developers to identify a spreadsheet engineering methodology that is appropriate for their class of spreadsheet, with its unique…

Human-Computer Interaction · Computer Science 2008-02-28 Thomas A. Grossman , Ozgur Ozluk

The document discusses the financial climate risk in the context of the banking industry, emphasizing the need for a comprehensive understanding of climate change across different spatial and temporal scales. It highlights the challenges in…

General Economics · Economics 2024-05-29 Victor Cardenas

Recent advances in large language models (LLMs) have opened new possibilities for artificial intelligence applications in finance. In this paper, we provide a practical survey focused on two key aspects of utilizing LLMs for financial…

General Finance · Quantitative Finance 2024-07-10 Yinheng Li , Shaofei Wang , Han Ding , Hang Chen

We present Risk Integrated's Enterprise Spreadsheet Platform (ESP), a technical approach to the near-elimination of spreadsheet risk in the enterprise computing environment, whilst maintaining the full flexibility of spreadsheets for…

Software Engineering · Computer Science 2008-03-13 Yusuf Jafry , Fredrika Sidoroff , Roger Chi

Informal Knowledge Sharing (KS) is vital for end-user programmers to gain expertise. To better understand how personal (self-efficacy), social (reputational gains, trust between colleagues), and software-related (codification effort)…

Human-Computer Interaction · Computer Science 2026-03-31 Qing Nancy Xia , Advait Sarkar , Duncan P. Brumby , Anna Cox

The successful completion of a software development process depends on the analytical capability and foresightedness of the project manager. For the project manager, the main intriguing task is to manage the risk factors as they adversely…

Software Engineering · Computer Science 2010-08-26 Kawal Jeet , Vijay Kumar Mago , Bhanu Prasad , Rajinder Singh Minhas