Institutional Repository of Academic Research University of Macedonia
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Did the COVID-19 pandemic affect auditors’ client acceptance and continuance decision-making process?
No full textPurpose: The aim of the present study is to explore the impact of the COVID-19 pandemic on the first stage of external audit, namely, on the auditors’ client acceptance and continuance decisions (CACDs). Design/methodology/approach: Survey data was collected on the basis of a structured questionnaire, which was answered by 21.02% of the Greek certified auditors/accountants. Parametric hypothesis testing and regression analysis were used in data analysis. Findings: The results of the survey showed that the COVID-19 pandemic had a different impact on the client acceptance decision-making (CAD) process and the client continuance decision-making (CCD) process. The CAD process appears to have been affected in a mostly negative way, and to a greater extent than is the case with the CCD process. The impact of the COVID-19 pandemic on the CACD process appears to be mainly related to the difficulty arising in auditor–client communication. Additionally, as far as the CAD process is concerned, the COVID-19 pandemic appears to have had a negative impact on the audit fees, while, when it comes to the CCD process, the pandemic has had a positive impact with regard to clientele expansion. Finally, survey findings showed that the COVID-19 pandemic affected in a different way Big6 and non-Big6 auditors. Originality/value: The present study aspires to fill significant gaps identified in relevant literature with regard to auditors’ work in correlation with the COVID-19 pandemic. More specifically, to the best of the author’s knowledge, it is the first study exploring the impact of the COVID-19 pandemic on the first stage of external audit. Moreover, the study is based on primary data collected in real time, under the actual conditions of emergency related to the health crisis. Last but not least, the findings of the present study could be of value to professionals and regulative authorities in case of similar future emergencies or potential crisis situations.21478079
More Sparking Soundex-Based Privacy-Preserving Record Linkage
No full textPrivacy preserving record linkage refers to the problem of matching records from two or more data holders without revealing any personal identifiers, thus, maintaining the privacy of the individuals described by these records. While parallel processing has been deployed in the context of privacy preserving record linkage for handling big data, in this paper, we further explore parallel methods based on Apache Spark and phonetic codes and propose improvements, which manage to achieve superior performance with respect to time efficiency and privacy characteristics. To support our claims, we provide extensive experimental results and a rigorous discussion.13799 LNCS7393Algorithmic Aspects of Cloud Computin
Data-Oriented Software Development: The Industrial Landscape through Patent Analysis
No full textΤhe large amounts of information produced daily by organizations and enterprises have led to the development of specialized software that can process high volumes of data. Given that the technologies and methodologies used to develop software are constantly changing, offering significant market opportunities, organizations turn to patenting their inventions to secure their ownership as well as their commercial exploitation. In this study, we investigate the landscape of data-oriented software development via the collection and analysis of information extracted from patents. To this regard, we made use of advanced statistical and machine learning approaches, namely Latent Dirichlet Allocation and Brokerage Analysis for the identification of technological trends and thematic axes related to software development patent activity dedicated to data processing and data management processes. Our findings reveal that high-profile countries and organizations are engaging in patent granting, while the main thematic circles found in the retrieved patent data revolve around data updates, integration, version control and software deployment. The results indicate that patent grants in this technological domain are expected to continue their increasing trend in the following years, given that technologies evolve and the need for efficient data processing becomes even more present.141
Equality of opportunity and the expansion of higher education in the UK
No full textUsing nine waves of data from Understanding Society (UKHLS), we study the expansion of higher education in the UK and its consequences for levels of and inequalities in income, physical and mental health. University expansion was characterized by a large increase in the proportion of graduates, with higher rates of graduation among individuals from more advantaged socioeconomic backgrounds. Having controlled for birth cohort and lifecycle effects, there is evidence of significant inequality of opportunity (IOp) in the actual outcomes. However, comparing actual outcomes with counterfactual projections, that freeze the likelihood of university graduation and the joint distribution of graduation and circumstances to the pre-1963 levels, we do not detect an impact of the expansion of higher education on IOp in income and only small reductions in IOp in physical and mental health.69486188
Integrated Public Service Co-Creation and Provision: Guidelines and Lessons Learnt
No full textIntegrated Public Services (IPS) enable the provision of personalised, citizen-friendly servicesthrough seamless collaboration of the involved public authorities. In this workshop we willpresent results from the H2020 inGov European Union funded project. We will start bypresenting the Holistic Framework for IPS co-creation and provision which includes a numberof practical recommendations for public authorities. We will discuss the framework withparticipants looking for constructive comments and ideas. We will then proceed withpresenting experiences gained so far in different European settings and prompt participants tocomment and discuss our approaches and findings.3449Proceedings EGOV-CeDEM-EPart2023, September 05-07, Corvinus University of Budapest, Hungar
Low Complexity Deep Learning Framework for Greek Orthodox Church Hymns Classification
No full textThe Byzantine religious tradition includes Greek Orthodox Church hymns, which significantly differ from other cultures’ religious music. Since the deep learning revolution, audio and music signal processing are often approached as computer vision problems. This work trains from scratch three different novel convolutional neural networks on a hymns dataset to perform hymns classification for mobile applications. The audio data are first transformed into Mel-spectrograms and then fed as input to the model. To study in more detail our models’ performance, two state-of-the-art (SOTA) deep learning models were trained on the same dataset. Our approach outperforms the SOTA models both in terms of accuracy and their characteristics. Additional statistical analysis was conducted to validate the results obtained.1315863
Prototype Selection for Multilabel Instance-Based Learning
No full textReducing the size of the training set, which involves replacing it with a condensed set, is a widely adopted practice to enhance the efficiency of instance-based classifiers while trying to maintain high classification accuracy. This objective can be achieved through the use of data reduction techniques, also known as prototype selection or generation algorithms. Although there are numerous algorithms available in the literature that effectively address single-label classification problems, most of them are not applicable to multilabel data, where an instance can belong to multiple classes. Well-known transformation methods cannot be combined with a data reduction technique due to different reasons. The Condensed Nearest Neighbor rule is a popular parameter-free single-label prototype selection algorithm. The IB2 algorithm is the one-pass variation of the Condensed Nearest Neighbor rule. This paper proposes variations of these algorithms for multilabel data. Through an experimental study conducted on nine distinct datasets as well as statistical tests, we demonstrate that the eight proposed approaches (four for each algorithm) offer significant reduction rates without compromising the classification accuracy.141057
A Comparative Analysis of Ethereum Solidity and Sui Move Smart Contract Languages: Advantages and Trade-Offs
No full textThis article offers an extensive comparison between Ethereum Solidity and Sui Move, two prominent smart contract languages. As blockchain technology gains momentum, choosing the right smart contract language becomes paramount for building resilient decentralized applications. The study delves into the unique features, strengths, and limitations of both languages, assisting developers in making well-informed decisions. Ethereum Solidity, widely adopted due to its versatility, has been integrated into numerous blockchain projects. Conversely, Move, introduced by the Libra blockchain, prioritizes security and safety through a distinct approach, advantages that the Sui network has incorporated into the Sui Move language. The analysis covers various key elements of each language while at the same time, examines their support for overall security mechanisms, formal verification, and ease of use. By providing an evaluation of Ethereum Solidity and Sui Move, the article aims to empower developers with valuable insights during the process of creating robust and secure decentralized applications.343
The Land of Mathematics: comparative analysis and design of a serious game for basic arithmetic
No full textMathematical thinking and skills are considered important for individuals both during their school and professional lives. However, young students face great difficulties in comprehending mathematical concepts and lack the necessary engagement. Serious games can help them deal with these difficulties and provide possibilities for an enhanced learning process of mathematics. Several math games are available, but in many cases they are not designed according to established principles and/or they do not integrate mathematics in the game mechanics. The aim of this article is to review and comparatively analyse math games for basic arithmetic using as criteria elements of the Conceptual Serious Games Design Framework. This comparative analysis provides a clear picture of the current situation in the field of math games and is used for designing a new game called The Land of Mathematics that aims to integrate the mathematical concepts directly in gameplay.15436438
Talent development: a driver for strategic flexibility, innovativeness and financial performance
No full textPurpose: The purpose of this study is to build a theory presenting talent development as a driver for innovativeness and strategic flexibility, and how these organizational capabilities affect financial performance. Design/methodology/approach: As a methodological approach, this study uses a rich combination of literature review and exploratory interviews with managers and academicians. Moreover, a conceptual framework is tested by confirmatory factor analysis and finally structural equation modelling using the survey data from 462 Greek firms. Findings: The results show the positive effect of talent development on strategic flexibility and innovativeness. Moreover, strategic flexibility is an influential firm capability for innovativeness and financial performance. This study also reveals the significance of innovativeness on financial performance. Research limitations/implications: This study explores talent development and two certain organizational capabilities, but many other topics that affect business performance remain unexplored. The role of environmental characteristics could also be examined as a moderator in the proposed relationships. Practical implications: This study offers clear implications for managers, proving that talent development is a major driving force behind strategic flexibility, innovativeness and financial performance in order for managers to allocate resources, and to develop and execute these capabilities as an integral part of business strategy. Originality/value: This empirical study contributes to the literature by developing a research conceptual framework of three underdeveloped firm capabilities, investigating and explaining both their correlations and dynamic nature and their role in financial performance improvement.18229631