Kształtowanie umiejętności wnioskowania sylogistycznego

The article consists of two parts. In the first part the author presents the characteristics of syllogistic reasoning, in the second part describes a set of exercises that are useful in teaching and developing the skill of syllogistic reasoning. The exercises belong to the teaching tools called interactive teaching methods and are of varying level of difficulty.

Identificación de riesgos de error material en auditorías externas de estados financieros, aplicadas por los auditores independientes del municipio de San Salvador.

La presente investigación tiene sus orígenes desde el siglo XV, cuando se presumía que la auditoría fue incentivada por la necesidad del hombre de llevar a cabo actividades de observación, investigación, comprobación y verificación de la información financiera generada por las empresas; para ser más concretos nació en el seno de algunas familias pudientes de Inglaterra, otorgando a la palabra “Auditor” el significado de “Persona que Oye”. Desde hace ya algunos años, el ejercicio de los contadores públicos es vital en el proceso de auditorías de estados financieros, lo cual conlleva a la necesidad de estructurar a profundidad aspectos relevantes para el desarrollo de las auditorias, entre los cuales el riesgo de error material es fundamental, no solo por la importancia del tema, sino además porque son ellos quienes expresan una opinión acerca de la razonabilidad de las cifras de la información financiera sujeta a revisión y estudio. Y es ahí donde surge el IAASB (International Auditing and Assurance Standards Board), que es el ente encargado de emitir normas y lineamientos de auditoría y atestiguamiento para uso de todos los profesionales, en virtud de un proceso de auditoría de establecimiento de normas, el cual proporciona información de interés público sobre el desarrollo de auditorías, incluyendo en este como identificar riesgos de error material mediante el entendimiento de la entidad y su entorno. La investigación de esta problemática, surgió con la necesidad de los contadores de herramientas de apoyo para ejercer la profesión, que se apegan a la normativa técnica contable de nuestro país; por lo que objetivo principal que persigue esta investigación es diseñar cuestionarios de control interno para la identificación de riesgos de error material en auditorías externas de Estados Financieros, aplicadas por auditores independientes del municipio de San Salvador. Durante la investigación de campo, se notó que la mayoría de los auditores utiliza diferentes técnicas para identificar riesgos de error material, lo que da la pauta que es indispensable contar con una herramienta de apoyo, que incorpore el entendimiento de la entidad y su entorno, así como el control interno, además de la aplicación de las políticas para el logro de sus objetivos, estos aspectos ayudan a detectar los fraudes y errores, no olvidando que las investigaciones con la administración son de mucha utilidad. Uno de los obstáculos en la entrevista fue la falta de recopilación de información sobre cuáles son las técnicas que utilizan estos auditores para identificar riesgos. Finalmente, se concluye que los conocimientos técnicos sobre el riesgo de negocio son primordiales para los auditores, que el entendimiento de riesgos de errores materiales es fundamental al momento de ejecutar auditorías externas de estados financieros y que la evaluación del control interno y los riesgos del negocio son importantes para la identificación de errores materiales. Para lo cual se recomienda, establecer una planificación de auditoría con base al análisis de la entidad y de los posibles riesgos de negocio, mediante el análisis del entorno. Es indispensable que los profesionales que ejercen la auditoría, cuenten con una base técnica que les permita identificar estratégicamente aquellos riesgos de error material que afecten adversamente el logro de los objetivos que persigue la entidad, sin dejar atrás el estudio y evaluación del control interno de la entidad auditada, ya que se consideran puntos clave para identificar riesgos.

Classifier selection using sequential error ratio criterion for multi-instance and multi-sample fusion

Classifier selection is a problem encountered by multi-biometric systems that aim to improve performance through fusion of decisions. A particular decision fusion architecture that combines multiple instances (n classifiers) and multiple samples (m attempts at each classifier) has been proposed in previous work to achieve controlled trade-off between false alarms and false rejects. Although analysis on text-dependent speaker verification has demonstrated better performance for fusion of decisions with favourable dependence compared to statistically independent decisions, the performance is not always optimal. Given a pool of instances, best performance with this architecture is obtained for certain combination of instances. Heuristic rules and diversity measures have been commonly used for classifier selection but it is shown that optimal performance is achieved for the `best combination performance' rule. As the search complexity for this rule increases exponentially with the addition of classifiers, a measure - the sequential error ratio (SER) - is proposed in this work that is specifically adapted to the characteristics of sequential fusion architecture. The proposed measure can be used to select a classifier that is most likely to produce a correct decision at each stage. Error rates for fusion of text-dependent HMM based speaker models using SER are compared with other classifier selection methodologies. SER is shown to achieve near optimal performance for sequential fusion of multiple instances with or without the use of multiple samples. The methodology applies to multiple speech utterances for telephone or internet based access control and to other systems such as multiple finger print and multiple handwriting sample based identity verification systems.

Effect of age and refractive error on the melanopsin mediated Post-Illumination Pupil Response (PIPR)

Melanopsin containing intrinsically photosensitive Retinal Ganglion cells (ipRGCs) mediate the pupil light reflex (PLR) during light onset and at light offset (the post-illumination pupil response, PIPR). Recent evidence shows that the PLR and PIPR can provide non-invasive, objective markers of age-related retinal and optic nerve disease, however there is no consensus on the effects of healthy ageing or refractive error on the ipRGC mediated pupil function. Here we isolated melanopsin contributions to the pupil control pathway in 59 human participants with no ocular pathology across a range of ages and refractive errors. We show that there is no effect of age or refractive error on ipRGC inputs to the human pupil control pathway. The stability of the ipRGC mediated pupil response across the human lifespan provides a functional correlate of their robustness observed during ageing in rodent models.

Digital elevation model error in terrain analysis

Digital elevation models (DEMs) have been an important topic in geography and surveying sciences for decades due to their geomorphological importance as the reference surface for gravita-tion-driven material flow, as well as the wide range of uses and applications. When DEM is used in terrain analysis, for example in automatic drainage basin delineation, errors of the model collect in the analysis results. Investigation of this phenomenon is known as error propagation analysis, which has a direct influence on the decision-making process based on interpretations and applications of terrain analysis. Additionally, it may have an indirect influence on data acquisition and the DEM generation. The focus of the thesis was on the fine toposcale DEMs, which are typically represented in a 5-50m grid and used in the application scale 1:10 000-1:50 000. The thesis presents a three-step framework for investigating error propagation in DEM-based terrain analysis. The framework includes methods for visualising the morphological gross errors of DEMs, exploring the statistical and spatial characteristics of the DEM error, making analytical and simulation-based error propagation analysis and interpreting the error propagation analysis results. The DEM error model was built using geostatistical methods. The results show that appropriate and exhaustive reporting of various aspects of fine toposcale DEM error is a complex task. This is due to the high number of outliers in the error distribution and morphological gross errors, which are detectable with presented visualisation methods. In ad-dition, the use of global characterisation of DEM error is a gross generalisation of reality due to the small extent of the areas in which the decision of stationarity is not violated. This was shown using exhaustive high-quality reference DEM based on airborne laser scanning and local semivariogram analysis. The error propagation analysis revealed that, as expected, an increase in the DEM vertical error will increase the error in surface derivatives. However, contrary to expectations, the spatial au-tocorrelation of the model appears to have varying effects on the error propagation analysis depend-ing on the application. The use of a spatially uncorrelated DEM error model has been considered as a 'worst-case scenario', but this opinion is now challenged because none of the DEM derivatives investigated in the study had maximum variation with spatially uncorrelated random error. Sig-nificant performance improvement was achieved in simulation-based error propagation analysis by applying process convolution in generating realisations of the DEM error model. In addition, typology of uncertainty in drainage basin delineations is presented.

Preoperative visual acuity of cataract patients. Repeatability of visual acuity and refractive error measurements in clinical settings

Visual acuities at the time of referral and on the day before surgery were compared in 124 patients operated on for cataract in Vaasa Central Hospital, Finland. Preoperative visual acuity and the occurrence of ocular and general disease were compared in samples of consecutive cataract extractions performed in 1982, 1985, 1990, 1995 and 2000 in two hospitals in the Vaasa region in Finland. The repeatability and standard deviation of random measurement error in visual acuity and refractive error determination in a clinical environment in cataractous, pseudophakic and healthy eyes were estimated by re-examining visual acuity and refractive error of patients referred to cataract surgery or consultation by ophthalmic professionals. Altogether 99 eyes of 99 persons (41 cataractous, 36 pseudophakic and 22 healthy eyes) with a visual acuity range of Snellen 0.3 to 1.3 (0.52 to -0.11 logMAR) were examined. During an average waiting time of 13 months, visual acuity in the study eye decreased from 0.68 logMAR to 0.96 logMAR (from 0.2 to 0.1 in Snellen decimal values). The average decrease in vision was 0.27 logMAR per year. In the fastest quartile, visual acuity change per year was 0.75 logMAR, and in the second fastest 0.29 logMAR, the third and fourth quartiles were virtually unaffected. From 1982 to 2000, the incidence of cataract surgery increased from 1.0 to 7.2 operations per 1000 inhabitants per year in the Vaasa region. The average preoperative visual acuity in the operated eye increased by 0.85 logMAR (in decimal values from 0.03to 0.2) and in the better eye 0.27 logMAR (in decimal values from 0.23 to 0.43) over this period. The proportion of patients profoundly visually handicapped (VA in the better eye <0.1) before the operation fell from 15% to 4%, and that of patients less profoundly visually handicapped (VA in the better eye 0.1 to <0.3) from 47% to 15%. The repeatability visual acuity measurement estimated as a coefficient of repeatability for all 99 eyes was ±0.18 logMAR, and the standard deviation of measurement error was 0.06 logMAR. Eyes with the lowest visual acuity (0.3-0.45) had the largest variability, the coefficient of repeatability values being ±0.24 logMAR and eyes with a visual acuity of 0.7 or better had the smallest, ±0.12 logMAR. The repeatability of refractive error measurement was studied in the same patient material as the repeatability of visual acuity. Differences between measurements 1 and 2 were calculated as three-dimensional vector values and spherical equivalents and expressed by coefficients of repeatability. Coefficients of repeatability for all eyes for vertical, torsional and horisontal vectors were ±0.74D, ±0.34D and ±0.93D, respectively, and for spherical equivalent for all eyes ±0.74D. Eyes with lower visual acuity (0.3-0.45) had larger variability in vector and spherical equivalent values (±1.14), but the difference between visual acuity groups was not statistically significant. The difference in the mean defocus equivalent between measurements 1 and 2 was, however, significantly greater in the lower visual acuity group. If a change of ±0.5D (measured in defocus equivalents) is accepted as a basis for change of spectacles for eyes with good vision, the basis for eyes in the visual acuity range of 0.3 - 0.65 would be ±1D. Differences in repeated visual acuity measurements are partly explained by errors in refractive error measurements.

Anomalous behavior of hydrodynamic modes in the two dimensional shear flow of a granular material

The growth rates of the hydrodynamic modes in the homogeneous sheared state of a granular material are determined by solving the Boltzmann equation. The steady velocity distribution is considered to be the product of the Maxwell Boltzmann distribution and a Hermite polynomial expansion in the velocity components; this form is inserted into them Boltzmann equation and solved to obtain the coeificients of the terms in the expansion. The solution is obtained using an expansion in the parameter epsilon =(1 - e)(1/2), and terms correct to epsilon(4) are retained to obtain an approximate solution; the error due to the neglect of higher terms is estimated at about 5% for e = 0.7. A small perturbation is placed on the distribution function in the form of a Hermite polynomial expansion for the velocity variations and a Fourier expansion in the spatial coordinates: this is inserted into the Boltzmann equation and the growth rate of the Fourier modes is determined. It is found that in the hydrodynamic limit, the growth rates of the hydrodynamic modes in the flow direction have unusual characteristics. The growth rate of the momentum diffusion mode is positive, indicating that density variations are unstable in the limit k--> 0, and the growth rate increases proportional to kslash} k kslash}(2/3) in the limit k --> 0 (in contrast to the k(2) increase in elastic systems), where k is the wave vector in the flow direction. The real and imaginary parts of the growth rate corresponding to the propagating also increase proportional to kslash k kslash(2/3) (in contrast to the k(2) and k increase in elastic systems). The energy mode is damped due to inelastic collisions between particles. The scaling of the growth rates of the hydrodynamic modes with the wave vector I in the gradient direction is similar to that in elastic systems. (C) 2000 Elsevier Science B.V. All rights reserved.

Velocity distribution function for a dilute granular material in shear flow

The velocity distribution function for the steady shear flow of disks (in two dimensions) and spheres (in three dimensions) in a channel is determined in the limit where the frequency of particle-wall collisions is large compared to particle-particle collisions. An asymptotic analysis is used in the small parameter epsilon, which is naL in two dimensions and na(2)L in three dimensions, where; n is the number density of particles (per unit area in two dimensions and per unit volume in three dimensions), L is the separation of the walls of the channel and a is the particle diameter. The particle-wall collisions are inelastic, and are described by simple relations which involve coefficients of restitution e(t) and e(n) in the tangential and normal directions, and both elastic and inelastic binary collisions between particles are considered. In the absence of binary collisions between particles, it is found that the particle velocities converge to two constant values (u(x), u(y)) = (+/-V, O) after repeated collisions with the wall, where u(x) and u(y) are the velocities tangential and normal to the wall, V = (1 - e(t))V-w/(1 + e(t)), and V-w and -V-w, are the tangential velocities of the walls of the channel. The effect of binary collisions is included using a self-consistent calculation, and the distribution function is determined using the condition that the net collisional flux of particles at any point in velocity space is zero at steady state. Certain approximations are made regarding the velocities of particles undergoing binary collisions :in order to obtain analytical results for the distribution function, and these approximations are justified analytically by showing that the error incurred decreases proportional to epsilon(1/2) in the limit epsilon --> 0. A numerical calculation of the mean square of the difference between the exact flux and the approximate flux confirms that the error decreases proportional to epsilon(1/2) in the limit epsilon --> 0. The moments of the velocity distribution function are evaluated, and it is found that [u(x)(2)] --> V-2, [u(y)(2)] similar to V-2 epsilon and -[u(x)u(y)] similar to V-2 epsilon log(epsilon(-1)) in the limit epsilon --> 0. It is found that the distribution function and the scaling laws for the velocity moments are similar for both two- and three-dimensional systems.

Temperature scaling in a dense vibrofluidized granular material

The leading order "temperature" of a dense two-dimensional granular material fluidized by external vibrations is determined. The grain interactions are characterized by inelastic collisions, but the coefficient of restitution is considered to be close to 1, so that the dissipation of energy during a collision is small compared to the average energy of a particle. An asymptotic solution is obtained where the particles are considered to be elastic in the leading approximation. The velocity distribution is a Maxwell-Boltzmann distribution in the leading approximation,. The density profile is determined by solving the momentum balance equation in the vertical direction, where the relation between the pressure and density is provided by the virial equation of state. The temperature is determined by relating the source of energy due to the vibrating surface and the energy dissipation due to inelastic collisions. The predictions of the present analysis show good agreement with simulation results at higher densities where theories for a dilute vibrated granular material, with the pressure-density relation provided by the ideal gas law, sire in error. [:S1063-651X(99)04408-6].

Species-specific effects of four preservative treatments on oocytes and ovarian material of Atlantic cod (Gadus morhua), haddock (Melanogrammus aeglefinus), and American plaice (Hippoglossoides platessoides)

The lack of information concerning the preservation of ovarian material of fish species inhibits standardization of methods for determining fecundity and measuring oocytes. The effects of four preservatives (10% phosphate-buffered formalin, modified Gilson’s solution, 70% ethanol, and freezing) on ovarian material weight and oocyte size were quantified for prespawning Atlantic cod (Gadus morhua), haddock (Melanogrammus aeglefinus), and American plaice (Hippoglossoides platessoides). Effects of preservation were similar between Atlantic cod and haddock but different between Atlantic cod and American plaice for nearly all comparisons. Although all treatments affected the weight of ovarian material, freezing caused the most change and formalin caused the least. Such signif icant species-specific effects should be quantified in the calculation of life history characteristics, such as fecundity, to minimize error. This is one of few studies dedicated to evaluating the effects of preservation on oocytes and ovarian material and is the first to evaluate multiple preservatives on species.

Vector Associative Maps: Unsupervised Real-time Error-based Learning and Control of Movement Trajectories

This article describes neural network models for adaptive control of arm movement trajectories during visually guided reaching and, more generally, a framework for unsupervised real-time error-based learning. The models clarify how a child, or untrained robot, can learn to reach for objects that it sees. Piaget has provided basic insights with his concept of a circular reaction: As an infant makes internally generated movements of its hand, the eyes automatically follow this motion. A transformation is learned between the visual representation of hand position and the motor representation of hand position. Learning of this transformation eventually enables the child to accurately reach for visually detected targets. Grossberg and Kuperstein have shown how the eye movement system can use visual error signals to correct movement parameters via cerebellar learning. Here it is shown how endogenously generated arm movements lead to adaptive tuning of arm control parameters. These movements also activate the target position representations that are used to learn the visuo-motor transformation that controls visually guided reaching. The AVITE model presented here is an adaptive neural circuit based on the Vector Integration to Endpoint (VITE) model for arm and speech trajectory generation of Bullock and Grossberg. In the VITE model, a Target Position Command (TPC) represents the location of the desired target. The Present Position Command (PPC) encodes the present hand-arm configuration. The Difference Vector (DV) population continuously.computes the difference between the PPC and the TPC. A speed-controlling GO signal multiplies DV output. The PPC integrates the (DV)·(GO) product and generates an outflow command to the arm. Integration at the PPC continues at a rate dependent on GO signal size until the DV reaches zero, at which time the PPC equals the TPC. The AVITE model explains how self-consistent TPC and PPC coordinates are autonomously generated and learned. Learning of AVITE parameters is regulated by activation of a self-regulating Endogenous Random Generator (ERG) of training vectors. Each vector is integrated at the PPC, giving rise to a movement command. The generation of each vector induces a complementary postural phase during which ERG output stops and learning occurs. Then a new vector is generated and the cycle is repeated. This cyclic, biphasic behavior is controlled by a specialized gated dipole circuit. ERG output autonomously stops in such a way that, across trials, a broad sample of workspace target positions is generated. When the ERG shuts off, a modulator gate opens, copying the PPC into the TPC. Learning of a transformation from TPC to PPC occurs using the DV as an error signal that is zeroed due to learning. This learning scheme is called a Vector Associative Map, or VAM. The VAM model is a general-purpose device for autonomous real-time error-based learning and performance of associative maps. The DV stage serves the dual function of reading out new TPCs during performance and reading in new adaptive weights during learning, without a disruption of real-time operation. YAMs thus provide an on-line unsupervised alternative to the off-line properties of supervised error-correction learning algorithms. YAMs and VAM cascades for learning motor-to-motor and spatial-to-motor maps are described. YAM models and Adaptive Resonance Theory (ART) models exhibit complementary matching, learning, and performance properties that together provide a foundation for designing a total sensory-cognitive and cognitive-motor autonomous system.

Hardware reduction in digital delta-sigma modulators via error masking - part I: MASH DDSM

Two classes of techniques have been developed to whiten the quantization noise in digital delta-sigma modulators (DDSMs): deterministic and stochastic. In this two-part paper, a design methodology for reduced-complexity DDSMs is presented. The design methodology is based on error masking. Rules for selecting the word lengths of the stages in multistage architectures are presented. We show that the hardware requirement can be reduced by up to 20% compared with a conventional design, without sacrificing performance. Simulation and experimental results confirm theoretical predictions. Part I addresses MultistAge noise SHaping (MASH) DDSMs; Part II focuses on single-quantizer DDSMs..

Milling plant and soil material in plastic tubes over-estimates carbon and under-estimates nitrogen concentrations

Milling of plant and soil material in plastic tubes, such as microcentrifuge tubes, over-estimates carbon (C) and under-estimates nitrogen (N) concentrations due to the introduction of polypropylene into milled samples, as identified using Fourier-transform infra-red spectroscopy.

This study compares C and N concentrations of roots and soil milled in microcentrifuge tubes versus stainless steel containers, demonstrating that a longer milling time, greater milling intensity, smaller sample size and inclusion of abrasive sample material all increase polypropylene contamination from plastic tubes leading to overestimation of C concentrations by up to 8 % (0.08 g g(-1)).

Erroneous estimations of C and N, and other analytes, must be assumed after milling in plastic tubes and milling methods should be adapted to minimise such error.

Electrochemical biosensor based on biomimetic material for myoglobin detection

A novel reusable molecularly imprinted polymer (MIP) assembled on a polymeric layer of carboxylated poly(vinyl chloride) (PVCsingle bondCOOH) for myoglobin (Myo) detection was developed. This polymer was casted on the gold working area of a screen printed electrode (Au-SPE), creating a novel disposable device relying on plastic antibodies. Electrochemical impedance spectroscopy (EIS), cyclic voltammetry (CV) and Fourier transform infrared spectroscopy (FTIR) studies confirmed the surface modification. The MIP/Au-SPE devices displayed a linear behaviour in EIS from 0.852 to 4.26 μg mL−1, of positive slope 6.50 ± 1.48 (kΩ mL μg−1). The limit of detection was 2.25 μg mL−1. Square wave voltammetric (SWV) assays were made in parallel and showed linear responses between 1.1 and 2.98 μg mL−1. A current decrease was observed against Myo concentration, producing average slopes of −0.28 ± 0.038 μA mL μg−1. MIP/Au-SPE also showed good results in terms of selectivity. The error% found for each interfering species were 7% for troponin T (TnT), 11% for bovine serum albumin (BSA) and 2% for creatine kinase MB (CKMB), respectively. Overall, the technical modification over the Au-SPE was found a suitable approach for screening Myo in biological fluids.

We need to have a conversation about OpenURL, a close look at a corpus of error reports from the 2013 academic year. Or, How I learned to stop worrying and give up on clean metadata.

Presented at Access 2014, winner of poster contest.