Expected utility model can be derived not only in probability theory, but also in other models proposed to quantify someone’s belief. We deal with the transferable belief model and use the pignistic probabilities when decision is required. We introduce a new class of graphical representation, expected utility networks with pignistic probabilities and define conditional expected utility independence to decompose the expected utility function.
Michal Bauer, Jana Cahlíková, Dagmara Celik Katreniak, Julie Chytilová, Lubomír Cingl, and Tomáš Želinský., Obsahuje bibliografii a bibliografické odkazy, and České a anglické resumé
Complicated financial information manipulation, involving heightened offender knowledge of transactional procedures, can be damaging to the reputations of corporations and the auditors, as well as cause serious turbulence in financial markets. Unfortunately, most incidents of financial information manipulation involve higher level managers who are truly knowledgeable and comprehend the limitations of standard auditing procedures. Thus, there is an urgent need for additional detection mechanisms to prevent financial information manipulation. To address this problem, the author proposes an ensemble-based mechanism (EM) consisting of feature selection and extraction ensemble and extreme learning machine (ELM). The model not only counters the redundancy-removing problem, but also gives direction to auditors who need to allocate limited audit resources to abnormal client relationships during the auditing procedure and protect the CPA firms reputation. The experimental results demonstrate that the model is a promising alternative for detecting financial information manipulation, and one that can ensure both the confidence of investors and the stability of financial markets.
Vojtěch Bartoš, Michal Bauer, Julie Chytilová, Ian Levely., Obsahuje bibliografii a bibliografické odkazy, Anglické resumé, and On-line verze: Appendix v rozsahu str. 41-62.
Tento článek z pozůstalosti profesora Ladislava Tondla poukazuje na to, že hodnoty představují neodmyslitelný kontext komunikace a rozhodování. Vychází z předpokladu, že každý komunikační akt se odehrává za jistých okolností a podmínek, ve spojení se zjištěnou problémovou situací a ve vztazích s určitými potřebami a cíli a směry naší činnosti. Součástí těchto podmínek je soubor vlivů a okolností, které lze charakterizovat jako hodnotová atmosféra. Tato atmosféra a s ní spojené faktory mohou modifikovat význam dané komunikace, a to nejen v sémantickém smyslu, ale také ve smyslu relevance, důležitosti a potřebnosti daného sdělení., This posthumously published article by professor Ladislav Tondl argues that values present a necessary context of communication and decision making. Every communication act takes place under particular circumstances and conditions, in relation with an identified problematic situation and the corresponding needs and intentions or goals. A part of these conditions is made up of influences and circumstances that can be described as value environment. This environment can modify meaning of communication not only semnatically, but also in terms of relevance, importance and necessity of the message., and Ladislav Tondl.
V nadväznosti na zvýšený záujem o otázky rozhodovania (najmä v oblasti ekonómie), sa autor zameral na dva druhy myslenia, ktoré sú podstatné pri jeho optimalizácii. Pokiaľ ide o kritické myslenie, popri jeho vymedzení, poukázal na jeho využívanie pri rozhodovaní v praxi, ako aj na niektoré metodické prístupy v tejto oblasti. Podrobnejšie sa venoval strategickému mysleniu, jeho odlišnosti od strategického plánovania a novším prístupom k jeho využitiu pri rozhodovaní (kognitívna mapa, scenárové plánovanie). Záujemcom môže pomáhať aj podrobnejšia bibliografia., Considering the increased interest in decision making (especially in economy), the author making (especially in economy), the autor focused on two forms of thinking that are significant for its optimization. Regarding critical thinking, apart from its definition he also showed its application in decision making in practice, as well as some methodological approaches in this field. He focused in more detail on strategic thinking, how it differs from strategic planning, and on newer approaches to its application in decision making (cognitive map, scenario planning). People interested in this problem will appreciate the more detailed bibliography., Michal Stríženec., and Obsahuje seznam literatury