相关论文: Building Financial Accuracy into Spreadsheets

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…

While functional programming is an efficient way to express complex software, functional programming languages have a steep learning curve. Haskell can be challenging to learn for students who were only introduced to imperative programming.…

A review of 75 formal audit assignments shows that the effort taken to identify defects in financial models taken from the domain of limited recourse (project) finance is uncorrelated with common measures of the physical characteristics of…

One of the most important assets of any company is being able to easily access information on itself and on its business. In this line, it has been observed that this important information is often stored in one of the millions of…

Lowering the barriers to computer programming requires understanding how to scaffold learning. Parsons problems, which require learners to drag-and-drop blocks of code into the correct order and indentation, are proving to be beneficial for…

We present examples where the use of belief functions provided sound and elegant solutions to real life problems. These are essentially characterized by ?missing' information. The examples deal with 1) discriminant analysis using a learning…

Prior research suggest that introductory physics students have difficulty with graphing and interpreting graphs. Here, we discuss an investigation of student difficulties in translating between mathematical and graphical representations for…

Spreadsheets offer a supremely successful democratisation platform, placing the manipulation and presentation of numbers within the grasp of users that have little or no mathematical expertise or IT experience. What appears to be almost…

In this article we describe special type of mathematical problems that may help develop teaching methods that motivate students to explore patterns, formulate conjectures and find solutions without only memorizing formulas and procedures.…

Testing is a vital part of software development, and spreadsheets are like any other software in this respect. This paper discusses the testing of spreadsheets in the light of one practitioner's experience. It considers the concept of…

There have been many articles and mishaps published about the risks of uncontrolled spreadsheets in today's business environment, including non-compliance, operational risk, errors, and fraud all leading to significant loss events.…

Because spreadsheets have a large and growing importance in real-world work, their contents need to be controlled and validated. Generally spreadsheets have been difficult to verify, since data and executable information are stored…

While state-of-the-art LLMs have shown poor logical and basic mathematical reasoning, recent works try to improve their problem-solving abilities using prompting techniques. We propose giving "hints" to improve the language model's…

Researchers have argued against deficit-based explanations of students' troubles with mathematical sense-making, pointing instead to factors such as epistemology: students' beliefs about the nature of knowledge and learning can hinder them…

Spreadsheets are the go-to tool for computerized calculation and modelling, but are hard to comprehend and adapt after reaching a certain complexity. In general, cognition of complex systems is facilitated by having a higher order mental…

Helping students learn to think like a physicist is an important goal of many introductory physics courses. One characteristic distinguishing more experienced physicists from novice students is that they make better use of problem solving…

The hallucination issue is recognized as a fundamental deficiency of large language models (LLMs), especially when applied to fields such as finance, education, and law. Despite the growing concerns, there has been a lack of empirical…

Background: Programming skills are advantageous to navigate today's society, so it is important to teach them to students. However, failure rates for programming courses are high, and especially students who fall behind early in…

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…

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…