Aggregate Metric Model for Evaluating Business Processes

Purpose - The purpose of this paper is to present a business process measurement framework for the evaluation of a corpus of business processes modelled in different business process modelling approaches. The results of the application of the proposed measurement framework will serve as a basis for choosing business process modelling approaches. Design/methodology/approach - The approach uses ideas of the Goal Question Metric (GQM) framework to define metrics for measuring a business process where the metrics answer the questions to achieve the goal. The Weighted Sum Method (WSM) is used to aggregate the measure of attributes of a business process to derive an aggregate measure, and business process modelling approaches are compared based on the evaluation of business process models created in different business process modelling approaches using the aggregate measure. Findings - The proposed measurement framework was applied to a corpus of business process models in different business process modelling approaches and is showed that insight is gained into the effect of business process modelling approach on the maintainability of a business process model. From the results, business process modelling approaches which imbibed the principle of separation of concerns of models, make use of reference or base model for a family of business process variants and promote the reuse of model elements performed highest when their models are evaluated with the proposed measurement framework. The results showed that the applications of the proposed framework proved to be useful for the selection of business process modelling approaches. Originality - The novelty of this work is in the application of WSM to integrate metric of business process models and the evaluation of a corpus of business process models created in different business process modelling approaches using the aggregate measure.

Aggregate metric model for evaluating business processes

PurposeThe purpose of this paper is to present a business process measurement framework for the evaluation of a corpus of business processes modelled in different business process modelling approaches. The results of the application of the proposed measurement framework will serve as a basis for choosing business process modelling approaches.Design/methodology/approachThe approach uses ideas of the goal question metric framework to define metrics for measuring a business process where the metrics answer the questions to achieve the goal. The weighted sum method (WSM) is used to aggregate the measure of attributes of a business process to derive an aggregate measure, and business process modelling approaches are compared based on the evaluation of business process models created in different business process modelling approaches using the aggregate measure.FindingsThe proposed measurement framework was applied to a corpus of business process models in different business process modelling approaches and is showed that insight is gained into the effect of business process modelling approach on the maintainability of a business process model. From the results, business process modelling approaches which imbibed the principle of separation of concerns of models, make use of reference or base model for a family of business process variants and promote the reuse of model elements performed highest when their models are evaluated with the proposed measurement framework. The results showed that the applications of the proposed framework proved to be useful for the selection of business process modelling approaches.Originality/valueThe novelty of this work is in the application of WSM to integrate metric of business process models and the evaluation of a corpus of business process models created in different business process modelling approaches using the aggregate measure.

The role of discretionary pension accruals in earnings management

PurposeManagers of defined-benefit (DB) firms have considerable discretion in deriving pension costs and flexibility in cash contributions to pension plans. Pension accruals occur when cash contributions differ from pension costs. The manipulable nature of pension costs and cash contributions allows managers of DB firms to manipulate pension accruals to achieve their desired earnings. We study whether DB firms with earnings management attributes (referred to as suspect DB firms) used more discretionary pension accruals (DPA) than non-suspect DB firms, especially after the passage of Sarbanes-Oxley (SOX).Design/methodology/approachThe authors develop an aggregate measure of DPA to capture overall earnings management in pension accounting. They then employ a multivariate regression model to study whether the suspect DB firms engage in more DPA than non-suspect firms and to assess the impact of SOX on DPA for all DB firms and for suspect DB firms.FindingsThe authors find evidence that suspect firms inflate DPA to achieve their earnings goals and also that all DB firms and the suspect firms use more DPA in the post-SOX era compared to the pre-SOX period. In contrast, they observe no significant difference in real activities earnings management (REM) between suspect and non-suspect firms. In addition, neither the entire sample of DB firms nor the suspect firms display a significant change in REM after SOX.Research limitations/implicationsThe samples in the study are limited to firms with defined pension plans; thus, the findings cannot be generalized to all firms. In addition, as in other empirical studies relying on models to estimate earnings management proxies, this study inherits estimation errors from Jones and Roychowdhury's models. Consequently, the impact of these estimation errors cannot be ruled out.Practical implicationsThe empirical findings of the study appear that instead of deterring DB firms from engaging in pension accruals earnings management, enacting the stringent anti-fraud SOX prompts these firms to rely more on accrual-based discretionary pension rather than switch to real activities manipulation to manage earnings.Originality/valueWhile many prior studies focus on the impact of managing individual pension assumptions on earnings, the authors study overall earnings management in pension accounting by developing a model to derive an aggregate measure of pension earnings management.

TAGGING AND PARSING OF MULTIDOMAIN COLLECTIONS

In this paper we describe our submission to GramEval2020 competition on morphological tagging, lemmatization and dependency parsing. Our model uses biaffine attention over the BERT representations. The main feature of our work is the extensive usage of language model, tagger and parser fine-tuning on several distinct genres and the implementation of genre classifier. To deal with dataset idiosyncrasies we also extensively apply handwritten rules. Our model took second place in the overall model performance scoring 90.8 aggregate measure over all 4 tasks

Assessment of the situation of young people in the labour market in border regions – hybrid approach

The aim of the paper is to measure the scope and degree of differences in the situation of young people in the labour market in the border regions of Poland, the Czech Republic and Germany in 2010 and 2018, using six metric variables. For the purpose of the study, a hybrid approach was adopted, which involved carrying out linear ordering of the studied regions on the basis of the results of multidimensional scaling. The synthetic assessment of the changes in the situation of young people in the labour market in border regions was performed using the aggregate measure and Theil’s decomposition. The study was based on data from Eurostat’s REGIO database. It demonstrated that the situation of young people in the labour market in all the examined regions had significantly improved in the studied period. It also showed that Polish border regions, in addition to being significantly diversified in this respect, are in a worse situation than their German or Czech counterparts, but overall, the interregional disproportions among the countries shrank in the analysed period.

Happiness and public policy: a procedural perspective

This article comments on the role of empirical subjective wellbeing research in public policy within a constitutional, procedural perspective of government and state. It rejects the idea that, based on the promises of the measurement, we should adopt a new policy perspective that is oriented toward a decision rule maximizing some aggregate measure of subjective wellbeing. This social engineering perspective, implicit in much reasoning about wellbeing policy, neglects: (1) important motivation problems on the part of government actors, such as incentives to manipulate indicators, but also on the part of citizens to truthfully report their wellbeing; and (2) procedural utility as a source of wellbeing. Instead, wellbeing research should be oriented toward gaining insights that improve the diagnoses of societal problems and help us to evaluate alternative institutional arrangements in order to address them, both as inputs into the democratic process.

Association between Type of Residence and Clinical Signs of Neglect in Older Adults

Background: Studies have demonstrated that measures of lower quality of care and associated adverse health effects are more prevalent in for-profit nursing homes compared to not-for-profit facilities. However, these studies omit persons who receive care in the community setting, and exclusively focus on isolated clinical signs that may obscure the true effect size, since these clinical signs rarely occur in isolation. Objective: In this study, we use the Clinical Signs of Neglect Scale (CSNS), which is an aggregate measure of clinical signs of neglect and substandard care, to evaluate the association of residence type on health outcomes among individuals living in both private community residences and for-profit and not-for-profit long-term care facilities. Methods: In a multicenter, retrospective data analysis of 1,149 patients identified from an inpatient hospital registry, we assessed the relationship between residence type (community dwelling, not-for-profit, and for-profit facilities) and clinical signs of neglect. Adjusted parameter estimates and 95% CIs were estimated with linear regression in 3 models using different reference groups. Results: The most serious clinical signs were consistently more prevalent among residents of for-profit facilities, as were measures of poor institutional quality. Relative to low-functioning community-dwelling patients, the mean difference in CSNS scores was higher among patients residing in not-for-profit facilities by 1.99 (p = 0.012) and 3.55 (p ≤ 0.001) among patients in for-profit facilities. In a separate model, the mean difference in CSNS scores among patients living in for-profit facilities compared to not-for-profit facilities was 1.90 (p = 0.035). Conclusions: Using an aggregate measure, our findings support prior studies demonstrating an association between residence type and adverse health outcomes for disabled elderly.