1,720,960 research outputs found

    Un’applicazione del Modello AHP per la valutazione del Risk of Management Fraud

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    Nel lavoro viene analizzata un’applicazione del Processo Gerarchico Analitico (Analytic Hierarchy Process, AHP) allo Statement on Auditing Standards No.82 ed, in particolare, ai fattori di rischio che i revisori dei conti dovrebbero considerare in una verifica di rendiconto finanziario. Le caratteristiche generali sono correntemente valutate in un processo di confronti a coppie che danno luogo a risultati che consentono di analizzare il processo in termini di importanza in un contesto di sintesi dei giudizi e di analisi delle differenti fonti di rischio del management all’interno della rischiosità globale d’azienda

    Analyzing AHP-matrices by Partial Least Squares Regression

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    The Analytic Hierarchy Process (AHP) [9] is a powerful process to help people to express priorities and make the best decision when both qualitative and quantitative aspects of a decision need to be considered. In this paper, in order to eliminate the influence of outliers, we use an approach based on Robust Partial Least Squares (R-PLS)[13] regression for the computation of the values for the weights of a comparison matrix. A simulation study to compare the results with other methods for computing the weights proposed to analyze comparison matri

    Decision Making in Social Actions

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    Decision making in a social ambit involves both individual optimal choices and social choices. The theory of "perverse effects" by Boudon shows that the sum of rational individual choices can produce a very undesirable global effect. Then decision making in social action must keep into account the theory of cooperative games with many players, in order to obtain the optimal strategies. Because of the semantic uncertainty in the definition of social actions, it is preferable assume that the issues are represented by fuzzy numbers

    Analyzing AHP matrix by robust regression

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    The Analytic Hierarchy Process (AHP) is a powerful process to help people to express priorities and make the best decision when both qualitative and quantitative aspects of a decision need to be considered. In this paper, in order to eliminate the in°uence of outliers, we use an approach based on Robust Partial Least Squares (R-PLS) regression for the computation of the values for the weights of a comparison matrix. A simulation study to compare the results with other methods for computing the weights proposed to analyze comparison matrix

    Using Electre to analyze the behaviour of economic agents.

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    According to behavioural finance, economic agents display cognitive bias, heuristics and emotional factors that generate preferences which systematically violate the rationality assumptions of the normative model of classical decision theory. Rather than maximizing the expected utility, representing the optimal choice, they attempt to accept a satisfactory solution. Morton and Fasolo (J Oper Res Soc 60:268–275, 2009) outlined some behavioural findings relevant to the practice of multicriteria approach. In this paper, we propose a multicriteria model for analysing some experiments proposed by Kahneman and Tversky (Econometrica 47:263–29 l, 1979). Our aim is to verify whether a multicriteria tool reduces or minimizes cognitive biases. We focus on ELECTRE due to its main features: it accepts the violation of some mathematical axioms. By a simulation study, we represent a set of prospects by means of decision matrices: the prospects are considered as alternatives, the events as criteria, the probabilities of events as the weights assigned to criteria. Then, we apply ELECTRE to verify whether the preference ranking among the alternatives confirms the results obtained by Kahneman– Tversky, that is, whether it is able to describe the emotional behaviours of economic agents

    Generalized Consistency and Intensity Vectors for Comparison Matrices

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    A crucial problem in a decision making process is the determination of a scale of relative importance for a set X ={x_{1}, x_{2}, \ldots, x_{n} } of alternatives either with respect to a criterion C or an expert E. A widely used tool in Multicriteria Decision Making is the pairwise comparison matrix A=(a_{ij}) where a_{ij} is a positive number expressing how much the alternative x_{i} is preferred to the alternative x_{j}. Under suitable hypothesis of no indifference and transitivity over the matrix A = (a_{ij}), the actual qualitative ranking on the set X is achievable. Then a vector w may represent the actual ranking at two different levels: as ordinal evaluation vector, or as intensity vector encoding information about the intensities of the preferences. In this paper we focus on the properties of a pairwise comparison matrix A=(a_{ij}) linked to the existence of intensity vectors

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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