A bizonyosságfüggvények elméletének alkalmazása a pénzügyi kimutatások ellenőrzésében (The application of the theory of belief functions in the audit of financial statements)

A könyvvizsgálati kockázat a téves auditjelentés kiadásának kockázata olyan esetekben, amikor a beszámoló lényeges hibás állítást tartalmaz. Ez a kockázat indirekt módon a hitelintézetek és pénzügyi vállalkozások működésében is megjelenik azokban az esetekben, amikor a lényeges hibás állítást a finanszírozott vállalkozás auditált beszámolója tartalmazza, amelynek az alapján finanszírozási döntést hoznak, vagy a finanszírozás folytatásáról a beszámolóban szereplő, hibás információkból számított hitelkovenánsok alapján döntenek. A könyvvizsgálat kockázatában a vizsgált gazdálkodó üzleti kockázatai tükröződnek vissza, ezért a kockázat felmérése és az ellenőrzés ennek alapján való megtervezése, majd végrehajtása kulcsfontosságú. Jelen tanulmány – kapcsolódva a Hitelintézeti Szemle 2011. évi 4. számához – szintén a kockázat és bizonytalanság témakörét tárgyalja, pontosabban ennek egy gyakorlati vetületét: a bizonyosságfüggvények (belief functions) alkalmazását a könyvvizsgálatban; mindezt a teljesség és a tankönyvszerű rendszerfelépítés igénye nélkül. A módszer ugyanis hazánkban szinte ismeretlen, nemzetközi viszonylatban viszont empirikus kutatásban is rámutattak már az alkalmazás lehetséges előnyeire a hagyományos valószínűségelméleten alapuló számszerű kockázatbecslésekkel szemben. Eszerint a bizonyosságfüggvények jobban reprezentálják a könyvvizsgálóknak a kockázatról alkotott képét, mint a valószínűségek, mert – szemben a hagyományos modellel – nem két, hanem három állapotot kezelnek: a pozitív bizonyíték létezését, a negatív bizonyíték létezését és a bizonyíték hiányának esetét. _______ Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the fi nancial statements are materially misstated. This kind of risk indirectly appears in the fi nancial statements of fi nancial institutions, when the material misstatement is in the fi nanced entity’s statements that serve as a basis for lending decisions or when the decision is made based upon credit covenants calculated from misstated information. The risks of the audit process refl ect the business risks of the auditee, so the assessment of risks, and further the planning and performance of the audit based on it is of key importance. The current study – connecting to No 4 2011 of Hitelintézeti Szemle – also discusses the topic of risk and uncertainty, or to be more precise a practical implementation of the aforementioned: the application of belief functions in the fi eld of external audit. All this without the aim of achieving completeness or textbook-like scrutiny in building up the theory. While the formalism is virtually unknown in Hungary, on the international scene empirical studies pointed out the possible advantages of the application of the method in contrast to risk assessments based on the traditional theory of probability. Accordingly, belief functions provide a better representation of auditors’ perception of risk, as in contrast to the traditional model, belief functions deal with three rather than two states: the existence of supportive evidence, that of negative evidence and the lack of evidence.

Resistance Performances: (Re)constructing Spaces of Resistance and Contention in the 2010-2011 University of Puerto Rico Student Movement

On the night of April 20, 2010, a group of students from the University of Puerto Rico (UPR), Río Piedras campus, met to organize an indefinite strike that quickly broadened into a defense of accessible public higher education of excellence as a fundamental right and not a privilege. Although the history of student activism in the UPR can be traced back to the early 1900s, the 2010-2011 strike will be remembered for the student activists’ use of new media technologies as resources that rapidly prompted and aided the numerous protests. This activist research entailed a critical ethnography and a critical discourse analysis (CDA) of traditional and alternative media coverage and treatment during the 2010 -2011 UPR student strike. I examined the use of the 2010-2011 UPR student activists’ resistance performances in constructing local, corporeal, and virtual spaces of resistance and contention during their movement. In particular, I analyzed the different tactics and strategies of resistance or repertoire of collective actions that student activists used (e.g. new media technologies) to frame their collective identities via alternative news media’s (re)presentation of the strike, while juxtaposing the university administration’s counter-resistance performances in counter-framing the student activists’ collective identity via traditional news media representations of the strike. I illustrated how both traditional and alternative media (re)presentations of student activism developed, maintained, and/or modified students activists’ collective identities. As such, the UPR student activism’s success should not be measured by the sum of demands granted, but by the sense of community achieved and the establishment of networks that continue to create resistance and change. These networks add to the debate surrounding Internet activism and its impact on student activism. Ultimately, the results of this study highlight the important role student movements have had in challenging different types of government policies and raising awareness of the importance of an accessible public higher education of excellence.

Comparison of Linear Functions in Middle Grades Textbooks from Singapore and the United States

Many U.S. students do not perform well on mathematics assessments with respect to algebra topics such as linear functions, a building-block for other functions. Poor achievement of U.S. middle school students in this topic is a problem. U.S. eighth graders have had average mathematics scores on international comparison tests such as Third International Mathematics Science Study, later known as Trends in Mathematics and Science Study, (TIMSS)-1995, -99, -03, while Singapore students have had highest average scores. U.S. eighth grade average mathematics scores improved on TIMMS-2007 and held steady onTIMMS-2011. Results from national assessments, PISA 2009 and 2012 and National Assessment of Educational Progress of 2007, 2009, and 2013, showed a lack of proficiency in algebra. Results of curriculum studies involving nations in TIMSS suggest that elementary textbooks in high-scoring countries were different than elementary textbooks and middle grades texts were different with respect to general features in the U.S. The purpose of this study was to compare treatments of linear functions in Singapore and U.S. middle grades mathematics textbooks. Results revealed features currently in textbooks. Findings should be valuable to constituencies who wish to improve U.S. mathematics achievement. Portions of eight Singapore and nine U.S. middle school student texts pertaining to linear functions were compared with respect to 22 features in three categories: (a) background features, (b) general features of problems, and (c) specific characterizations of problem practices, problem-solving competency types, and transfer of representation. Features were coded using a codebook developed by the researcher. Tallies and percentages were reported. Welch's t-tests and chi-square tests were used, respectively, to determine whether texts differed significantly for the features and if codes were independent of country. U.S. and Singapore textbooks differed in page appearance and number of pages, problems, and images. Texts were similar in problem appearance. Differences in problems related to assessment of conceptual learning. U.S. texts contained more problems requiring (a) use of definitions, (b) single computation, (c) interpreting, and (d) multiple responses. These differences may stem from cultural differences seen in attitudes toward education. Future studies should focus on density of page, spiral approach, and multiple response problems.

Context-Based Customization of Routing Functions for Web GIS Applications

This poster presentation features three route planning applications developed by the Florida International University GIS Center and the Geomatics program at the University of Florida, and outlines their context based differences. The first route planner has been developed for cyclists in three Florida counties, i.e. Miami Dade County, Broward County, and Palm Beach County. The second route planner computes safe pedestrian routes to schools and has been developed for Miami Dade County. The third route planner combines pre-compiled cultural/eco routes and point-to-point route planning for the City of Coral Gables. This poster highlights the differences in design (user interface) and implementation (routing options) between the three route planners as a result of a different application context and target audience.

Inventing indigenous religious belief and practice within the spaces of Ghanaian Pentecostalism : the Mame Wata healing churches of Half Assini

Goddesses in African religions are spirits that affect humans and demand reverence from them. They are also embodiments of ideas that African people have about women, their powers and their roles in society. This study focused on Mame Wata, a goddess in Half Assini, an Nzema-speaking coastal community in western Ghana. It sought to resolve a paradox, that is, the fact that, the goddess is at the center of a Pentecostalist tradition even though traditional Pentecostalism in Ghana views her as an agent of the devil. The study involved fieldwork in this community of the goddess's female worshippers led by Agyimah, a charismatic man, and an agent of the goddess. The study interpreted the goddess as a post-colonial invented symbol personifying both pre-colonial and emerging ideas about female power. Findings from the study also show that through Mame Wata the followers celebrate the spirituality of the female.

Improving the estimation of psychometric functions in 2AFC discrimination tasks.

Ulrich and Vorberg (2009) presented a method that fits distinct functions for each order of presentation of standard and test stimuli in a two-alternative forced-choice (2AFC) discrimination task, which removes the contaminating influence of order effects from estimates of the difference limen. The two functions are fitted simultaneously under the constraint that their average evaluates to 0.5 when test and standard have the same magnitude, which was regarded as a general property of 2AFC tasks. This constraint implies that physical identity produces indistinguishability, which is valid when test and standard are identical except for magnitude along the dimension of comparison. However, indistinguishability does not occur at physical identity when test and standard differ on dimensions other than that along which they are compared (e.g., vertical and horizontal lines of the same length are not perceived to have the same length). In these cases, the method of Ulrich and Vorberg cannot be used. We propose a generalization of their method for use in such cases and illustrate it with data from a 2AFC experiment involving length discrimination of horizontal and vertical lines. The resultant data could be fitted with our generalization but not with the method of Ulrich and Vorberg. Further extensions of this method are discussed.

Efficient numerical methods for the random-field Ising model: Finite-size scaling, reweighting extrapolation, and computation of response functions

It was recently shown [Phys. Rev. Lett. 110, 227201 (2013)] that the critical behavior of the random-field Ising model in three dimensions is ruled by a single universality class. This conclusion was reached only after a proper taming of the large scaling corrections of the model by applying a combined approach of various techniques, coming from the zero-and positive-temperature toolboxes of statistical physics. In the present contribution we provide a detailed description of this combined scheme, explaining in detail the zero-temperature numerical scheme and developing the generalized fluctuation-dissipation formula that allowed us to compute connected and disconnected correlation functions of the model. We discuss the error evolution of our method and we illustrate the infinite limit-size extrapolation of several observables within phenomenological renormalization. We present an extension of the quotients method that allows us to obtain estimates of the critical exponent a of the specific heat of the model via the scaling of the bond energy and we discuss the self-averaging properties of the system and the algorithmic aspects of the maximum-flow algorithm used.

Spaces of Order: An African Poetics of Space

“Spaces of Order” argues that the African novel should be studied as a revolutionary form characterized by aesthetic innovations that are not comprehensible in terms of the novel’s European archive of forms. It does this by mapping an African spatial order that undermines the spatial problematic at the formal and ideological core of the novel—the split between a private, subjective interior, and an abstract, impersonal outside. The project opens with an examination of spatial fragmentation as figured in the “endless forest” of Amos Tutuola’s The Palmwine Drinkard (1952). The second chapter studies Chinua Achebe’s Things Fall Apart (1958) as a fictional world built around a peculiar category of space, the “evil forest,” which constitutes an African principle of order and modality of power. Chapter three returns to Tutuola via Ben Okri’s The Famished Road (1991) and shows how the dispersal of fragmentary spaces of exclusion and terror within the colonial African city helps us conceive of political imaginaries outside the nation and other forms of liberal political communities. The fourth chapter shows Nnedi Okorafor—in her 2014 science-fiction novel Lagoon—rewriting Things Fall Apart as an alien-encounter narrative in which Africa is center-stage of a planetary, multi-species drama. Spaces of Order is a study of the African novel as a new logic of world making altogether.

Analytic Torsion, the Eta Invariant, and Closed Differential Forms on Spaces of Metrics

The central idea of this dissertation is to interpret certain invariants constructed from Laplace spectral data on a compact Riemannian manifold as regularized integrals of closed differential forms on the space of Riemannian metrics, or more generally on a space of metrics on a vector bundle. We apply this idea to both the Ray-Singer analytic torsion

and the eta invariant, explaining their dependence on the metric used to define them with a Stokes' theorem argument. We also introduce analytic multi-torsion, a generalization of analytic torsion, in the context of certain manifolds with local product structure; we prove that it is metric independent in a suitable sense.

Spaces of Visibility for the Migrants of Lampedusa: The Counter Narrative of the Aesthetic Discourse

Political, legal, and media discourse around ‘boat-migrants’ arriving in Lampedusa share a tendency to focus on an unnamed and anonymous mass of people in order to build and sustain a Border Spectacle revolving around immigration to Italy. In this context, where very little space is usually left to individual migrant voices, this article challenges this common understanding of immigration to Lampedusa by showing a different side of the story, a story told by the real actors of the Mediterranean passage, the migrants themselves, who, by relying on the realm of aesthetics, have managed to gain visibility and to become ‘subjects of power.’

'Dancing the Downward Slide: Spaces of Affective Adjacency in Rian and Bird with Boy'

This chapter examines how the choreography of affect in two dance theatre works creates a space of affective adjacency—a space in which the building of an alternative structure of feeling and an alternative economy of the body can be experienced. Focusing on the choreographic use of repetition in Junk Ensemble’s Bird With Boy (2011) and Fabulous Beast Dance Theatre’s Rian (2011), it shows how the work required to build an alternative affective space can become visible. Although affect is most often viewed as a preconscious, ephemeral phenomenon (a passage of intensities), that can have little or no lasting impact on socio-political action, theorists such as Megan Watkins have argued for a consideration of the ‘cumulative aspects of affect’. Highlighting Spinoza’s distinction between affectus (the capacity for a body to affect and be affected), and affectio (the impact the affecting body leaves on the affected), Watkins points out that affectio can ‘leave a residue’ allowing for the ‘capacity of affect to be retained, to accumulate, to form dispositions and thus shape subjectivities’. The choreography of repetition in Bird With Boy and Rian presents sites for an examination of this accumulation of affect and its capacity not only to form and shape dispositions, but also, as Lauren Berlant suggests, ‘to move along and make worlds, situations, and environments’.

Cultivating Subjectivities: The Class Politics of Convivial Labor in the Interstitial Spaces of Neoliberal Neglect

Thesis (Ph.D.)--University of Washington, 2016-08

Investigating the effects of caffeine on executive functions using traditional Stroop and a new ecologically-valid virtual reality task, the Jansari assessment of Executive Functions (JEF©)

Objective: Caffeine has been shown to have effects on certain areas of cognition, but in executive functioning the research is limited and also inconsistent. One reason could be the need for a more sensitive measure to detect the effects of caffeine on executive function. This study used a new non-immersive virtual reality assessment of executive functions known as JEF© (the Jansari Assessment of Executive Function) alongside the ‘classic’ Stroop Colour- Word task to assess the effects of a normal dose of caffeinated coffee on executive function. Method: Using a double-blind, counterbalanced within participants procedure 43 participants were administered either a caffeinated or decaffeinated coffee and completed the ‘JEF©’ and Stroop tasks, as well as a subjective mood scale and blood pressure pre- and post condition on two separate occasions a week apart. JEF© yields measures for eight separate aspects of executive functions, in addition to a total average score. Results: Findings indicate that performance was significantly improved on the planning, creative thinking, event-, time- and action-based prospective memory, as well as total JEF© score following caffeinated coffee relative to the decaffeinated coffee. The caffeinated beverage significantly decreased reaction times on the Stroop task, but there was no effect on Stroop interference. Conclusion: The results provide further support for the effects of a caffeinated beverage on cognitive functioning. In particular, it has demonstrated the ability of JEF© to detect the effects of caffeine across a number of executive functioning constructs, which weren’t shown in the Stroop task, suggesting executive functioning improvements as a result of a ‘typical’ dose of caffeine may only be detected by the use of more real-world, ecologically valid tasks.