Abstract The continuous auditing technology assures integrity of accounting systems and consequently improves the decision-making process of the small and medium-sized enterprises (SMEs) that implement it. Considering that SMEs located in developing countries function within a more risk prone environment and do not have resources to implement all layers of customized corporate functions in information systems, one argues for their reliance on the features of low complexity of enterprise resource planning (ERP) software to benefit from continuous auditing (CA). The purpose of this study is to relate the understanding of the CA demands and low complexity ERP systems’ technical functionalities in SMEs. Thus, to fulfill this objective, a conceptual model has been drawn to integrate the key concepts related to CA. Four pillars are the core of this model, namely: segregation of duties (SoD) with role-based access control centered on process-based approach (PBA); internal checkpoints; audit trails; and the level of integration of the continuous auditing software. This model was validated through the benchmarking of the implementation of the pillars in three cases of low complexity ERP systems adopted by SMEs in a developing country. The benchmarking/results of the study show significant differences between operational mechanisms of the three ERP software. Namely, the role-based access control exists in the two of the ERP_LC but not in the Brazilian one. Also, there is no check-point in the Brazilian ERP_LC and it does not integrate with continuous audit features. This study distinguishes between the low complexity ERP’s functionalities and the features of a more complex environment, thus bringing an important contribution to the study of low complexity ERP’s readiness for continuous monitoring in SME’s internal auditing processes.
{"title":"Readiness of Low Complexity ERP for Continuous Auditing in SMEs: The Brazilian Case Study","authors":"R. Gonçalves, J. O. Imoniana","doi":"10.2478/candc-2022-0022","DOIUrl":"https://doi.org/10.2478/candc-2022-0022","url":null,"abstract":"Abstract The continuous auditing technology assures integrity of accounting systems and consequently improves the decision-making process of the small and medium-sized enterprises (SMEs) that implement it. Considering that SMEs located in developing countries function within a more risk prone environment and do not have resources to implement all layers of customized corporate functions in information systems, one argues for their reliance on the features of low complexity of enterprise resource planning (ERP) software to benefit from continuous auditing (CA). The purpose of this study is to relate the understanding of the CA demands and low complexity ERP systems’ technical functionalities in SMEs. Thus, to fulfill this objective, a conceptual model has been drawn to integrate the key concepts related to CA. Four pillars are the core of this model, namely: segregation of duties (SoD) with role-based access control centered on process-based approach (PBA); internal checkpoints; audit trails; and the level of integration of the continuous auditing software. This model was validated through the benchmarking of the implementation of the pillars in three cases of low complexity ERP systems adopted by SMEs in a developing country. The benchmarking/results of the study show significant differences between operational mechanisms of the three ERP software. Namely, the role-based access control exists in the two of the ERP_LC but not in the Brazilian one. Also, there is no check-point in the Brazilian ERP_LC and it does not integrate with continuous audit features. This study distinguishes between the low complexity ERP’s functionalities and the features of a more complex environment, thus bringing an important contribution to the study of low complexity ERP’s readiness for continuous monitoring in SME’s internal auditing processes.","PeriodicalId":55209,"journal":{"name":"Control and Cybernetics","volume":"51 1","pages":"389 - 420"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41317675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract This paper deals with a robust multiobjective optimization problem involving nonsmooth/nonconvex real-valued functions. Under an appropriate constraint qualification, we establish necessary optimality conditions for weakly robust efficient solutions of the considered problem. These optimality conditions are presented in terms of Karush-Kuhn-Tucker multipliers and convexificators of the related functions. Examples illustrating our findings are also given.
{"title":"Necessary Optimality Conditions for Robust Nonsmooth Multiobjective Optimization Problems","authors":"N. Gadhi, Mohamed Ohda","doi":"10.2478/candc-2022-0018","DOIUrl":"https://doi.org/10.2478/candc-2022-0018","url":null,"abstract":"Abstract This paper deals with a robust multiobjective optimization problem involving nonsmooth/nonconvex real-valued functions. Under an appropriate constraint qualification, we establish necessary optimality conditions for weakly robust efficient solutions of the considered problem. These optimality conditions are presented in terms of Karush-Kuhn-Tucker multipliers and convexificators of the related functions. Examples illustrating our findings are also given.","PeriodicalId":55209,"journal":{"name":"Control and Cybernetics","volume":"51 1","pages":"289 - 302"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46627083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract We give a simple and direct proof of necessary and sufficient conditions to have constant equilibrium prices in a simple Sraffa’s production model. We make some remarks on the linearity of the relation between profit rate and wage rate.
{"title":"Necessary and Sufficient Conditions for Constant Prices in a Sraffa’s Model","authors":"G. Giorgi","doi":"10.2478/candc-2022-0020","DOIUrl":"https://doi.org/10.2478/candc-2022-0020","url":null,"abstract":"Abstract We give a simple and direct proof of necessary and sufficient conditions to have constant equilibrium prices in a simple Sraffa’s production model. We make some remarks on the linearity of the relation between profit rate and wage rate.","PeriodicalId":55209,"journal":{"name":"Control and Cybernetics","volume":"51 1","pages":"327 - 341"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47878862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract Paraconvex multimaps are revisited in normed vector space setting. A parallel is provided with the studies conducted for real valued paraconvex functions on generalized convexities and monotonicities. Several characterizations are then obtained. The links with some generalized convexities for multimaps are examined and a first classification is achieved. In addition, two representation results for 2-paraconvex multimaps are given.
{"title":"Characterizations and Classification of Paraconvex Multimaps","authors":"Hocine Mokhtar-Kharroubi","doi":"10.2478/candc-2022-0019","DOIUrl":"https://doi.org/10.2478/candc-2022-0019","url":null,"abstract":"Abstract Paraconvex multimaps are revisited in normed vector space setting. A parallel is provided with the studies conducted for real valued paraconvex functions on generalized convexities and monotonicities. Several characterizations are then obtained. The links with some generalized convexities for multimaps are examined and a first classification is achieved. In addition, two representation results for 2-paraconvex multimaps are given.","PeriodicalId":55209,"journal":{"name":"Control and Cybernetics","volume":"51 1","pages":"303 - 325"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44575591","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract In this paper, experimental data, given in the form of pairwise comparisons, such as distances or similarities, are considered. Clustering algorithms for processing such data are developed based on the well-known k-means procedure. Relations to factor analysis are shown. The problems of improving clustering quality and of finding the proper number of clusters in the case of pairwise comparisons are considered. Illustrative examples are provided.
{"title":"Clustering of Data Represented by Pairwise Comparisons","authors":"S. Dvoenko","doi":"10.2478/candc-2022-0021","DOIUrl":"https://doi.org/10.2478/candc-2022-0021","url":null,"abstract":"Abstract In this paper, experimental data, given in the form of pairwise comparisons, such as distances or similarities, are considered. Clustering algorithms for processing such data are developed based on the well-known k-means procedure. Relations to factor analysis are shown. The problems of improving clustering quality and of finding the proper number of clusters in the case of pairwise comparisons are considered. Illustrative examples are provided.","PeriodicalId":55209,"journal":{"name":"Control and Cybernetics","volume":"51 1","pages":"343 - 387"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46909982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract It has turned out that all voting rules fail on some intuitively plausible desiderata. This has led some political scientists to argue that the notion of the will of the people is profoundly ambiguous and the absence of voting equilibria a generic state of a airs. As a constructive remedy to this some authors have introduced the idea of deliberative democracy. This view of democracy has much to recommend itself, most importantly the emphasis on individuals in devising the decision alternatives. Some empirical evidence also suggests that the deliberative institutions provide an escape from some of the most notorious incompatibility results in social choice theory. We shall critically examine this suggestion. The view emerging from this examination is that social choice theory and deliberative democracy are complementary, not competing approaches to democratic decision making.
{"title":"Social choice, stable outcomes and deliberative democracy","authors":"H. Nurmi","doi":"10.2478/candc-2022-0011","DOIUrl":"https://doi.org/10.2478/candc-2022-0011","url":null,"abstract":"Abstract It has turned out that all voting rules fail on some intuitively plausible desiderata. This has led some political scientists to argue that the notion of the will of the people is profoundly ambiguous and the absence of voting equilibria a generic state of a airs. As a constructive remedy to this some authors have introduced the idea of deliberative democracy. This view of democracy has much to recommend itself, most importantly the emphasis on individuals in devising the decision alternatives. Some empirical evidence also suggests that the deliberative institutions provide an escape from some of the most notorious incompatibility results in social choice theory. We shall critically examine this suggestion. The view emerging from this examination is that social choice theory and deliberative democracy are complementary, not competing approaches to democratic decision making.","PeriodicalId":55209,"journal":{"name":"Control and Cybernetics","volume":"51 1","pages":"137 - 149"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42208306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract We propose a new approach to the bipolar database queries, which involve a necessary (required) and optional (desired) conditions, connected with a non-conventional aggregation operator “and possibly”, combined with a context, exemplified by “find houses which are cheap and – with respect to other houses in town – possibly close to a railroad station”. We use our winnow operator based interpretation of the bipolar queries. We assume that the query, posed by the human user, involves terms, which do not directly relate to attributes, and which are then to be decoded using a concept of a query hierarchy, leading to the queries, which involve terms directly related to attribute values. The original query is considered to be of level 0, at the bottom of the precisiation hierarchy, then its required and optional parts are assumed to be bipolar queries themselves, both accounting for context. The precisiation proceeds further, to level 1 queries, level 2, etc. A real estate related example is provided as illustration.
{"title":"A novel approach to hierarchical contextual bipolar queries: A winnow operator approach","authors":"J. Kacprzyk, S. Zadrożny","doi":"10.2478/candc-2022-0017","DOIUrl":"https://doi.org/10.2478/candc-2022-0017","url":null,"abstract":"Abstract We propose a new approach to the bipolar database queries, which involve a necessary (required) and optional (desired) conditions, connected with a non-conventional aggregation operator “and possibly”, combined with a context, exemplified by “find houses which are cheap and – with respect to other houses in town – possibly close to a railroad station”. We use our winnow operator based interpretation of the bipolar queries. We assume that the query, posed by the human user, involves terms, which do not directly relate to attributes, and which are then to be decoded using a concept of a query hierarchy, leading to the queries, which involve terms directly related to attribute values. The original query is considered to be of level 0, at the bottom of the precisiation hierarchy, then its required and optional parts are assumed to be bipolar queries themselves, both accounting for context. The precisiation proceeds further, to level 1 queries, level 2, etc. A real estate related example is provided as illustration.","PeriodicalId":55209,"journal":{"name":"Control and Cybernetics","volume":"51 1","pages":"267 - 283"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46467418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract This paper is devoted to a sufficient second-order condition for a weak local minimum in a simple optimal control problem with one control constraint G(u) ≤ 0, given by a C2-function. A similar second-order condition was obtained earlier by the author for a strong minimum in a much more general problem. In the present paper, we would like to take a narrower perspective than before and thus provide shorter and simpler proofs. In addition, the paper uses the first and second order tangents to the set U, defined by the inequality G(u) ≤ 0. The main difficulty of the proof, clearly shown in the paper, refers to the set, where the gradient Hu of the Hamiltonian is small, but the condition of quadratic growth of the Hamiltonian is satisfied. The paper can be valuable for self-explanation and provides a basis for extensions.
{"title":"A second-order sufficient condition for a weak local minimum in an optimal control problem with an inequality control constraint","authors":"N. Osmolovskii","doi":"10.2478/candc-2022-0012","DOIUrl":"https://doi.org/10.2478/candc-2022-0012","url":null,"abstract":"Abstract This paper is devoted to a sufficient second-order condition for a weak local minimum in a simple optimal control problem with one control constraint G(u) ≤ 0, given by a C2-function. A similar second-order condition was obtained earlier by the author for a strong minimum in a much more general problem. In the present paper, we would like to take a narrower perspective than before and thus provide shorter and simpler proofs. In addition, the paper uses the first and second order tangents to the set U, defined by the inequality G(u) ≤ 0. The main difficulty of the proof, clearly shown in the paper, refers to the set, where the gradient Hu of the Hamiltonian is small, but the condition of quadratic growth of the Hamiltonian is satisfied. The paper can be valuable for self-explanation and provides a basis for extensions.","PeriodicalId":55209,"journal":{"name":"Control and Cybernetics","volume":"51 1","pages":"151 - 169"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45950170","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract This short note is devoted to presentation of the essential points in the history of collaboration between the present-day Department of Computer Science and Artificial Intelligence of the University of Granada and the Systems Research Institute, Polish Academy of Science, with special emphasis on the place, taken in this collaboration by Control and Cybernetics. Thus, I mention encounters, conference meetings, jointly undertaken projects, as well as certain selected publications. In doing this, I also try to delineate the substance matter of the collaboration, which formed the backbone of it.
{"title":"“Cum grano salis”","authors":"José Luis Verdegay","doi":"10.2478/candc-2022-0010","DOIUrl":"https://doi.org/10.2478/candc-2022-0010","url":null,"abstract":"Abstract This short note is devoted to presentation of the essential points in the history of collaboration between the present-day Department of Computer Science and Artificial Intelligence of the University of Granada and the Systems Research Institute, Polish Academy of Science, with special emphasis on the place, taken in this collaboration by Control and Cybernetics. Thus, I mention encounters, conference meetings, jointly undertaken projects, as well as certain selected publications. In doing this, I also try to delineate the substance matter of the collaboration, which formed the backbone of it.","PeriodicalId":55209,"journal":{"name":"Control and Cybernetics","volume":"51 1","pages":"131 - 135"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44601184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract We study distributed optimal control problems, governed by space-time fractional parabolic equations (STFPEs) involving time-fractional Caputo derivatives and spatial fractional derivatives of Sturm-Liouville type. We first prove existence and uniqueness of solutions of STFPEs on an open bounded interval and study their regularity. Then we show existence and uniqueness of solutions to a quadratic distributed optimal control problem. We derive an adjoint problem using the right-Caputo derivative in time and provide optimality conditions for the control problem. Moreover, we propose a finite difference scheme to find the approximate solution of the considered optimal control problem. In the proposed scheme, the well-known L1 method has been used to approximate the time-fractional Caputo derivative, while the spatial derivative is approximated using the Grünwald-Letnikov formula. Finally, we demonstrate the accuracy and the performance of the proposed difference scheme via examples.
{"title":"Distributed optimal control problems driven by space-time fractional parabolic equations","authors":"Vaibhav Mehandiratta, M. Mehra, G. Leugering","doi":"10.2478/candc-2022-0014","DOIUrl":"https://doi.org/10.2478/candc-2022-0014","url":null,"abstract":"Abstract We study distributed optimal control problems, governed by space-time fractional parabolic equations (STFPEs) involving time-fractional Caputo derivatives and spatial fractional derivatives of Sturm-Liouville type. We first prove existence and uniqueness of solutions of STFPEs on an open bounded interval and study their regularity. Then we show existence and uniqueness of solutions to a quadratic distributed optimal control problem. We derive an adjoint problem using the right-Caputo derivative in time and provide optimality conditions for the control problem. Moreover, we propose a finite difference scheme to find the approximate solution of the considered optimal control problem. In the proposed scheme, the well-known L1 method has been used to approximate the time-fractional Caputo derivative, while the spatial derivative is approximated using the Grünwald-Letnikov formula. Finally, we demonstrate the accuracy and the performance of the proposed difference scheme via examples.","PeriodicalId":55209,"journal":{"name":"Control and Cybernetics","volume":"51 1","pages":"191 - 226"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49099870","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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