相关论文: Spreadsheet Risk - A New Direction for HMRC?

The work deals with the risk assessment theory. An unitary risk algorithm is elaborated. The algorithm is based on parallel curves. The basic curve of risk is a hyperbolic curve, obtained as a multiplication between the probability of…

Success of any IT industry depends on the success rate of their projects, which in turn depends on several factors such as cost, time, and availability of resources. These factors formulate the risk areas, which needs to be addressed in a…

The use of High Performance Computing (HPC) to compliment urgent decision making in the event of disasters is an important future potential use of supercomputers. However, the usage modes involved are rather different from how HPC has been…

While scientists increasingly recognize the importance of metadata in describing their data, spreadsheets remain the preferred tool for supplying this information despite their limitations in ensuring compliance and quality. Various tools…

Efficient human resource management needs accurate assessment and representation of available competences as well as effective mapping of required competences for specific jobs and positions. In this regard, appropriate definition and…

Despite strong evidence of widespread errors, spreadsheet developers rarely subject their spreadsheets to post-development testing to reduce errors. This may be because spreadsheet developers are overconfident in the accuracy of their…

This paper studies some compression methods to accelerate the scenario-based chance-constrained security-constrained economic dispatch (SCED) problem. In particular, we show that by exclusively employing the vertices after convex hull…

While there is a plethora of cybersecurity and risk management frameworks for different target audiences and use cases, micro-businesses (MBs) are often overlooked. As the smallest business entities, MBs represent a special case with regard…

Spreadsheet computing is one of the more popular computing methodologies in today's modern society. The spreadsheet application's ease of use and usefulness has enabled non-programmers to perform programming-like tasks in a familiar setting…

We developed an internet-based questionnaire on spreadsheet use that we administered to a large number of users in several companies and organizations to document how spreadsheets are currently being developed and used in business. In this…

Spreadsheets are ubiquitous in business with the financial sector particularly heavily reliant on the technology. It is known that the level of spreadsheet error can be high and that it is often necessary to review spreadsheets based on a…

With the increasing popularity of the cloud, clients oursource their data to clouds in order to take advantage of unlimited virtualized storage space and the low management cost. Such trend prompts the privately oursourcing computation,…

Capturing the changing trade pattern is critical in customs fraud detection. As new goods are imported and novel frauds arise, a drift-aware fraud detection system is needed to detect both known frauds and unknown frauds within a limited…

Financial risk detection in Enterprise Resource Planning (ERP) systems is an important but underexplored application of machine learning. Published studies in this area tend to suffer from vague dataset descriptions, leakage-prone…

Biclustering is an unsupervised machine-learning approach aiming to cluster rows and columns simultaneously in a data matrix. Several biclustering algorithms have been proposed for handling numeric datasets. However, real-world data mining…

High performance computing (HPC) and cloud have traditionally been separate, and presented in an adversarial light. The conflict arises from disparate beginnings that led to two drastically different cultures, incentive structures, and…

Uncertainty is prevalent in engineering design, data-driven problems, and decision making broadly. Due to inherent risk-averseness and ambiguity about assumptions, it is common to address uncertainty by formulating and solving conservative…

The paper presents two complementary strategies for identifying errors in spreadsheet programs. The strategies presented are grounded on the assumption that spreadsheets are software, albeit of a different nature than conventional…

Software containers are widely adopted for developing and deploying software applications. Despite their popularity, major security concerns arise during container development and deployment. Software Engineering (SE) research literature…

On March 4th 2016 the Basel Committee on Banking Supervision published a consultative document where a new methodology, called the Standardized Measurement Approach (SMA), is introduced for computing Operational Risk regulatory capital for…