graphical models
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2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jan Lenning ◽  
Ida Gremyr ◽  
Hendry Raharjo

PurposeThis study aims to explore factors that contribute to auditee satisfaction in external audit fieldwork of ISO 9001, and relationships between these factors.Design/methodology/approachThe purpose is addressed through a single case study and based upon data collected by a questionnaire. Data were analysed using probabilistic graphical models.FindingsAn auditor's knowledge of operations is shown to be the single most important factor contributing to auditee satisfaction in the study. Furthermore, establishing a co-operative audit atmosphere and focussing on business improvements support the co-creation of value in the interaction between auditor and auditee, while a focus on ISO compliance appears to be more of a hygiene factor.Research limitations/implicationsThis paper is based on a study of one company and its interactions with one of the certification bodies for external auditing. Hence, the generalisability of the findings is limited by the case study method.Practical implicationsThis paper identifies that an auditor's knowledge of operations and a focus on improvements and co-creation of value can improve auditee satisfaction and appreciation of the audit process.Originality/valuePrevious research has concluded that audit fieldwork is a key attribute associated with auditee satisfaction. This paper adds to this body of knowledge by empirically examining the specific factors within audit fieldwork that contribute to auditee satisfaction and focuses on value-creation in the audit process. By understanding these factors and moving towards a service perspective on audits with value co-creation as focus, it is possible to enhance the value of external audits.


Author(s):  
Linh H. Nghiem ◽  
Francis K. C. Hui ◽  
Samuel Müller ◽  
A. H. Welsh

2022 ◽  
pp. 103-121
Author(s):  
Russell G. Almond
Keyword(s):  

2022 ◽  
Vol 23 (1) ◽  
Author(s):  
Nathan P. Gill ◽  
Raji Balasubramanian ◽  
James R. Bain ◽  
Michael J. Muehlbauer ◽  
William L. Lowe ◽  
...  

Abstract Background  Construction of networks from cross-sectional biological data is increasingly common. Many recent methods have been based on Gaussian graphical modeling, and prioritize estimation of conditional pairwise dependencies among nodes in the network. However, challenges remain on how specific paths through the resultant network contribute to overall ‘network-level’ correlations. For biological applications, understanding these relationships is particularly relevant for parsing structural information contained in complex subnetworks. Results We propose the pair-path subscore (PPS), a method for interpreting Gaussian graphical models at the level of individual network paths. The scoring is based on the relative importance of such paths in determining the Pearson correlation between their terminal nodes. PPS is validated using human metabolomics data from the Hyperglycemia and adverse pregnancy outcome (HAPO) study, with observations confirming well-documented biological relationships among the metabolites. We also highlight how the PPS can be used in an exploratory fashion to generate new biological hypotheses. Our method is implemented in the R package , available at https://github.com/nathan-gill/pps. Conclusions The PPS can be used to probe network structure on a finer scale by investigating which paths in a potentially intricate topology contribute most substantially to marginal behavior. Adding PPS to the network analysis toolkit may enable researchers to ask new questions about the relationships among nodes in network data.


2022 ◽  
pp. 435-488

The purpose of this chapter is to characterize indicators used to advance the computerization of various countries in the European Union (EU) and across the globe. To this end, typical state computerization configurations are classified, and graphical models of critical computerization application systems are presented for each type. Smart city concepts are included in one of the configurations. The chapter begins by examining the history of the development of computerization in the state. It then discusses how, in the 21st century, computerization has changed the relationship between governments and businesses. Next, criteria for assessing computerization are discussed. This is followed by a discussion of different computerization configurations, including the state offline configuration (SOFC), state online configuration (SONC), state integrated configuration (SITC), and others. The chapter concludes by examining Poland's state configuration, which aimed at helping their economic strategy during 2016-2020.


2021 ◽  
Vol 5 (2) ◽  
pp. 36-40
Author(s):  
Abdul Hafeez ◽  
Asif Ali Wagan ◽  
Aamir Iqbal Umrani ◽  
Samreen Javed

In Software Engineering (SE), the graphical models specify the system's architecture, connection, and characteristics. New SE methods such as MDA utilize graphical models as a nucleus of all development activities. This paper presents the transformation and verification of class diagram and Object Constraint Language (OCL) and transformation algorithm from Class model to ontology in the continuity of our research on UML and ontology integration. The class diagram is transformed into ontology, and constraints specified through OCL are transformed into SPARQL.


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