Institutional Repository of Academic Research University of Macedonia
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Financial statement misrepresentation: the role of internal and external audit
No full textThis paper focuses on the importance of internal and external audits in reducing misrepresentation or falsification of financial statements and examines the key characteristics, reasons, and methods for committing as well as confronting fraud. Electronic questionnaires were sent to stock-exchange-listed companies with an internal audit department. Descriptive statistics, factor analysis, and multiple regressions show that internal audit contributes significantly to reducing fraud. Factor analysis shows a significant internal audit contribution against fraud. Linear regression highlights the significance of variables concerning the reasons for falsification, external auditors' competence, and internal auditors' and audit committees' efficiency. Business fraud is organised and therefore difficult to detect, disclose, and prevent, especially when conducted by the board of directors; further, it is more common in businesses without control mechanisms. Audit's role is key in preventing and detecting fraud; it should act as a strong, internal, independent control function. Despite the importance of audit, the phenomenon of fraud, there has not been much empirical research on this issue.26333
Getting warmer: Fuel poverty, objective and subjective health and well-being
No full textThis paper uses data from Understanding Society: the UK Household Longitudinal Study to explore the association between fuel poverty and a set of wellbeing outcomes: life-satisfaction, self-reported health measures and more objectively measured biomarker data. Over and above the conventional income–fuel cost indicators, we also use more proximal heating deprivation indicators. We create and draw upon a set of composite indicators that concomitantly capture (the lack of) affordability and thermal comfort. Depending on which fuel deprivation indicator is used, we find heterogeneous associations between fuel poverty and our wellbeing outcomes. Employing combined fuel deprivation indicators, which takes into account the income–fuel cost balance and more proximal perceptions of heating adequacy, reveals the presence of more pronounced associations with life satisfaction and fibrinogen, one of our biological health measures. The presence of these strong associations would have been less pronounced or masked when using separately each of the components of our composite fuel deprivation indicators as well as in the case of self-reported generic measures of physical health. Lifestyle and chronic health conditions play a limited role in attenuating our results, while material deprivation partially, but not fully, attenuates our associations between fuel deprivation and wellbeing. These results remain robust when bounding analysis, IV and panel data models are employed to test the potential role of various sources of endogeneity biases. Our analysis suggests that composite fuel deprivation indicators may be useful energy policy instruments for uncovering the underlining mechanism via which fuel poverty may get "under the skin".10610579
Model-based Recursive Partitioning to Estimate Unfair Health Inequalities in the United Kingdom Household Longitudinal Study
No full textWe measure unfair health inequality in the UK using a novel data-driven empirical approach. We explain health variability as the result of circumstances beyond individual control and health-related behaviours. We do this using model-based recursive partitioning, a supervised machine learning algorithm. Unlike usual tree-based algorithms, model-based recursive partitioning does identify social groups with different expected levels of health but also unveils the heterogeneity of the relationship linking behaviors and health outcomes across groups. The empirical application is conducted using the UK Household Longitudinal Study. We show that unfair inequality is a substantial fraction of the total explained health variability. This finding holds no matter which exact definition of fairness is adopted: using both the fairness gap and direct unfairness measures, each evaluated at different reference values for circumstances or effort.20454356
Postprandial Responses of Serum Cholesterol, Glucose and Plasma Antioxidant Activity, after Intake of an Innovative High Fat Mayonnaise-Based Appetizer, Enhanced with Olive Paste, in Healthy Volunteers
No full textSeveral Mediterranean functional foods and their process by-products may exert a beneficial role on hyperlipidemia, hyperglycemia, and oxidative stress modulation, providing bioactive compounds with functional properties, contributing to possible chronic disease prevention (cardiovascular disease, metabolic syndrome, obesity, diabetes mellitus, etc.). The purpose of the present interventional study was to investigate the postprandial responses of metabolic biomarkers, after the intake of an innovative mayonnaise-based appetizer, enhanced with olive paste, in healthy volunteers. In this cross-over design, randomized and single-blind, interventional–clinical trial, 10 healthy volunteers, aged 20–30 years old, after splitting into the control group and the Mediterranean group, consumed a pasta meal rich in fat and carbohydrates (150 g), containing a mayonnaise-based appetizer or the same appetizer, enhanced with 9% olive paste. After a 1-week washout period, the subjects consumed the meals in reverse. Differences between groups on postprandial responses of total plasma antioxidant capacity according to the FRAP method, serum total cholesterol, glucose, and uric acid levels, were determined before, 30 min, 1.5 h, and 3 h after consumption. The results showed that, in comparison to the control group, consumption of the enhanced appetizer resulted in a significantly decreased total serum cholesterol and glucose levels, and also led to a significant increase in plasma total antioxidant activity, 3 h after consumption (p < 0.05). Further investigation with large prospective studies is needed to validate the current results.129138
Preventing the unpleasant: fraudulent financial statement detection using financial ratios
No full textThe aim of this study is to investigate financial fraud in companies listed on the Athens Stock Exchange during the period 2008–18, in which a major economic crisis took place in Greece. Based on 30 financial indicators resulting from the analysis of financial statements, several statistical tests are applied to the primary sample and the control sample in order to create a model that uses the indicators as "forecasts" to detect possible fraud. The data used in the research were obtained from the financial statements of the listed companies, the reviews in the auditors’ reports and the available data and information from the reports of the Athens Stock Exchange. The proposed model is able to correctly classify the total sample with an accuracy of 78.4%. The results of the research show that the model works effectively in detecting fraudulent financial statements when the economy is operating in crisis conditions. By using financial ratios, this model signals red flags for the audit process, and it could be used as an effective tool by the banking system, internal and external auditors, tax authorities and other government authorities.171335
Change the subject: το κίνημα και η εφαρμογή του στην Βιβλιοθήκη και Κέντρο Πληροφόρησης του Πανεπιστημίου Μακεδονίας
No full textΤο κίνημα Change the subject ξεκίνησε το 2014 από μία ομάδα φοιτητών του Dartmouth College. Αιτία ήταν η θεματική επικεφαλίδα Illegal aliens της Library of Congress (LC). Οι φοιτητές θεώρησαν ότι η ύπαρξη αυτής της επικεφαλίδας στον κατάλογο της βιβλιοθήκης παραπέμπει σε προσβλητικό, μειωτικό και ρατσιστικό περιεχόμενο. Με την βοήθεια των βιβλιοθηκονόμων του κολεγίου οι φοιτητές απευθύνθηκαν στην American Library Association (ALA) και την LC προκειμένου να καταργηθεί ο όρος Illegal aliens από όλες τις θεματικές επικεφαλίδες όπου εντοπιζόταν. Σκοπός ήταν να αντικατασταθεί από άλλο όρο που να είναι πιο συμπεριληπτικός και μη προσβλητικός. Παρόλο που το 2016 η LC ανακοίνωσε την πρόθεσή της να αντικαταστήσει την επικεφαλίδα με δύο άλλες (Noncitizens και Unauthorized immigration) αυτό δεν έγινε εξαιτίας έντονων αντιδράσεων από ρεπουμπλικάνους βουλευτές. Με την στήριξη της ALA το κίνημα Change the subject απέκτησε υποστηρικτές όχι μόνο στις ΗΠΑ, αλλά και παγκοσμίως.Βιβλιοθήκες ανά τον κόσμο ξεκίνησαν να αλλάζουν τις θεματικές επικεφαλίδες τους παρόλο που η LC δεν το έκανε. Προτίμησαν, δηλαδή, να εισάγουν μη καθιερωμένους όρους από το να έχουν στον κατάλογό τους έναν όρο που θεωρείται προσβλητικός.Στην Βιβλιοθήκη & Κέντρο Πληροφόρησης του Πανεπιστημίου Μακεδονίας αναζητήσαμε την ύπαρξη των όρων αυτών στον κατάλογό μας. Οι όροι αυτοί ή παραπλήσιοι τους υπήρχαν είτε στα ελληνικά είτε στα αγγλικά. Ο όρος Illegal aliens είχε μεταφραστεί στα ελληνικά ως Παράνομοι ξένοι. Προχωρήσαμε σε χειρωνακτικές αλλαγές λόγω του σχετικά μικρού όγκου επικεφαλίδων τον Σεπτέμβριο 2021. Για τις επικεφαλίδες στα αγγλικά συμβουλευτήκαμε τις αλλαγές που πρότεινε η ALA. Για τις ελληνικές επικεφαλίδες ερευνήσαμε τους δικτυακούς τόπους του Υπουργείου Μετανάστευσης & Ασύλου και των Ηνωμένων Εθνών. Την επικεφαλίδα Παράνομοι ξένοι αντικατέστησε η επικεφαλίδα Παράτυποι μετανάστες.Η εισήγηση θα παρουσιάσει ένα σύντομο ιστορικό του κινήματος, τις διεθνείς ενέργειες που έγιναν πάνω στο θέμα, καθώς και τις ενέργειες της Βιβλιοθήκης και Κέντρου Πληροφόρησης του Πανεπιστημίου Μακεδονίας. Τέλος, θα γίνει αναφορά στις πρόσφατες ενέργειες της LC να προβεί σε αντικατάσταση των επικεφαλίδων που περιέχουν τον όρο Illegal aliens με τους όρους Noncitizens και Illegal immigration, καθώς και στο πώς υποδέχτηκε η διεθνής κοινότητα την κίνηση αυτή
A process-aware approach for blockchain-based verification of academic qualifications
No full textThe global trend of credentialism as well as increased mobility in studies and work bring new requirements regarding the verification of academic qualifications. So far, traditional nostrification processes face challenges related to high process cycle times, elevated fees, and fraud incidents. In the higher education domain, blockchain-based approaches have emerged to revitalize the verification of academic qualifications, but they mostly rely on closed concepts offering their facility to a limited circle of entities. As a result, the verification of degrees is not publicly available to any third party. Moreover, in most cases, a concise process-aware approach describing the intended functionality with appropriate models is missing; this absence raises ambiguity and trust issues in the implemented application. This paper presents the design and early implementation of the VerDe (Verified Degrees) platform; a proposed blockchain-based application for registration and verification of academic qualifications. The novelty of the approach presented in this paper is the implementation of VerDe as a decentralized application utilizing Business Process Model & Notation (BPMN). This work demonstrates that usage of BPMN constructs provides an efficient method in addressing blockchain usability and complexity issues and facilitates the design and implementation of blockchain-based applications. The benefits of deploying VerDe in conjunction with BPMN are an efficient and transparent facility able to handle mobility consequences, detect fraud, and overcome administrative barriers by offering the verification capability to any third-party, and employing a custom-made token that emulates the European Credit Transfer and Accumulation System (ECTS).12110264
A Scientometric Study of the Stylometric Research Field
No full textStylometry has gained great popularity in digital humanities and social sciences. Many works on stylometry have recently been reported. However, there is a research gap regarding review studies in this field from a bibliometric and evolutionary perspective. Therefore, in this paper, a bibliometric analysis of publications from the Scopus database in the stylometric research field was proposed. Then, research articles published between 1968 and 2021 were collected and analyzed using the Bibliometrix R package for bibliometric analysis via the Biblioshiny web interface. Empirical results were also presented in terms of the performance analysis and the science mapping analysis. From these results, it is concluded that there has been a strong growth in stylometry research in recent years, while the USA, Poland, and the UK are the most productive countries, and this is due to many strong research partnerships. It was also concluded that the research topics of most articles, based on author keywords, focused on two broad thematic categories: (1) the main tasks in stylometry and (2) methodological approaches (statistics and machine learning methods).936
An Exploratory DEA and Machine Learning Framework for the Evaluation and Analysis of Sustainability Composite Indicators in the EU
No full textOne method that has been proposed for the measurement of sustainability is Data Envelopment Analysis (DEA). Despite its advantages, the method has limitations: First, the efficiency of Decision-Making Units is calculated with weights that are favorable to themselves, which might be unrealistic, and second, it cannot account for different perceptions of sustainability; since there is not an established and unified definition, each analyst can use different data and variations that produce different results. The purpose of the current paper is twofold: (a) to propose an alternative, multi-dimensional DEA model that handles weight flexibility using a different metric (an alternative optimization criterion) and (b) the inclusion of a computational stage that attempts to incorporate different perceptions in the measurement of sustainability and integrates machine learning to explore country sustainability composite indices under different perceptions and assumptions. This approach offers insights in areas such as feature selection and increases the trust in the results by exploiting an inclusive approach to the calculations. The method is used to calculate the sustainability of the 28 EU countries.1013227
Designing a Socially Assistive Robot for Education Through a Participatory Design Approach: Pivotal Principles for the Developers
No full textDesigning socially assistive robots (SARs) for educational purposes can be a challenging task for developers. Developers need to identify the combination of a particular set of features to include in the design of a SAR. Participatory design approaches can be a promising solution since stakeholders can suggest, through their involvement, the requirements that could meet their needs and expectations. Still, such approaches for designing a SAR for education are scattered and bewildering, focusing n aspects of the robot such as the role or the appearance. The current study aimed to map stakeholders’ requirements regarding the design of a SAR exploited for educational purposes as well as to provide a set of guiding design principles for developers. A qualitative focus group discussion took place, and the participants were 127 (65 were female) stakeholders from five European countries, representing various affiliations in the field of education. A deductive qualitative content analysis approach revealed 121 themes of analysis, which fitted into 11 theory-driven categories regarding the use of the SARs in the class settings, their appearance, and their voice commands. Additionally, 46 themes of analysis were classified under five new categories following an inductive approach. The results of the deductive and inductive content analysis were further exploited in two Two-Step Cluster Analyses. The analyses revealed five tentative combinations of the dimensions exploited for the design of a SAR sketched by education stakeholders. The findings of the current study are discussed, providing pivotal guiding principles for the developers of SARs for education.14376378