Actual Loss Research Articles

Reimbursement of earnings or income lost by the party as a result of appearing before a court or a public administration authority

The Article 86.3 of the Act on court costs in civil cases (which also applies in administrative cases and cases tried before administrative courts) establishes the upper limit of compensation for earnings or income lost by a person who appeared before a civil court, administrative court or public administration authority. A similar solution is provided for in Article 618b § 3 of the Code of Criminal Procedure in relation to the maximum amount of compensation for lost earnings that may be awarded to a witness in criminal proceedings. Unless specific provisions do not provide otherwise, this amount is currently (2024) PLN 82.31, which is much lower than the average daily wage of a person receiving the minimum wage and, as such, in most cases, does not compensate for the actual loss suffered by the party, witness or expert who appeared before the court or public administration authority. The applicable provisions specifying the maximum amount of compensation for lost earnings or income are considered inconsistent with the Constitution. For now, however, the Constitutional Tribunal has not recognized them as such, so these provisions are in force. Nevertheless, some judges do not apply them, assuming that they have the right to omit provisions that, in their opinion, are inconsistent with the Constitution. By doing so, they expose themselves to disciplinary liability. Is a regulation establishing an upper limit on the reimbursed income or earnings justified and necessary? Should judges ignore the provisions that set such a limit at too low a level? The author of the paper tries to answer these questions.

Optimising hurricane shelter locations with smart predict-then-optimise framework

ABSTRACT Hurricanes pose an escalating threat to global communities, underscoring the urgent need for robust disaster response strategies. A pivotal component of these strategies involves the establishment of secure shelters. However, the inherent vulnerability of these shelters to hurricane damage frequently undermines their utility. This study introduces a Predict-then-Optimise (PTO) framework designed to support relief agencies in selecting optimal locations for emergency shelters, with an emphasis on minimising potential damage during hurricanes. Employing a two-phase approach, the framework initially predicts potential hurricane-induced damage losses, subsequently utilising these predictions to optimise shelter placement strategies. Nevertheless, conventional PTO methods in shelter planning may lead to suboptimal decisions, primarily because of potential discrepancies between predicted and actual damage losses, given the inherent uncertainties and complexities of hurricane impacts. To address these limitations, our study introduces an advanced smart Predict-then-Optimise (SPO) framework. This SPO framework more cohensively integrates the prediction and optimisation phases, thereby facilitating an adaptive and resilient response to the dynamic challenges posed by hurricanes. We demonstrate the effectiveness of this methodology through a case study in Miami-Dade County, Florida, where the SPO framework successfully identified optimal shelter locations, significantly reducing exposure to high-risk areas.

The impact of entrepreneurs’ military experience on small business exit: A conservation of resources perspective

Based on insights drawn from the conservation of resources (COR) theory, this paper examines the impact of military experience on small business exit decisions among entrepreneurs. We theorize that entrepreneurs with military backgrounds are more conservative regarding the potential resource loss associated with the entrepreneurial process than those without military experience, making them more likely to exit their business as a coping mechanism. We further theorize that these entrepreneurs are more likely to exit the business voluntarily rather than involuntarily, using business exit as a coping mechanism to preemptively manage risks before the actual losses occur. An empirical analysis of data from the 2007 Survey of Business Owners (SBO 2007) provided by the United States Census Bureau supports our hypotheses. This study contributes to our knowledge of how military service affects entrepreneurs’ decisions regarding business exit.

THE ACTUAL LOSS ILLUSION

Abstract On the orthodox account of the private law compensatory principle, the claimant is compensated for the loss that they actually suffered because of the defendant’s wrong. Although the principle has various exceptions, it is widely accepted in both case law and academic commentary. We argue that it is nevertheless flawed, both doctrinally and theoretically. Claimants are never really compensated for their actual loss, and, contrary to popular belief, leading theoretical accounts of private law compensation (corrective justice and the continuity thesis) suggest that a principle of compensation for actual loss is not desirable in any event.

Developing a reference method for indirect measurement of pasture evapotranspiration at sub-meter spatial resolution

To establish an indirect method for estimating and partitioning pasture evapotranspiration, it is vital to develop a direct reference method that aligns with the required temporal and spatial resolution. An evapotranspiration chamber offers an effective solution as it is easy to deploy and operates at an appropriate measurement scale. In this study, we prepared and tested a closed hemispherical chamber for on-site measurements of evaporation and/or transpiration. Advanced data monitoring and logging techniques were integrated to enhance the precision and reliability of direct in-field evapotranspiration measurements. During laboratory testing, vapor accumulation within the chamber was monitored to identify the best representative segment of the vapor accumulation curve. Results indicated that the instrument stabilizes its readings within 5 to 10 s post-deployment in laboratory settings. The subsequent 15 s produce stable readings that best represent actual vapor accumulation. The optimal fan speed, producing an air speed of 5.36 ms−1 at the vicinity of the fan within the chamber, paired with a wire mesh above the vapor-producing surface, yielded the best results. The study established a calibration factor (C) of 1.02 based on the actual water loss and vapor accumulation readings from the sensors at this fan speed. Advanced data analytics were applied to derive the calibration factor and to calculate the values of evapotranspiration from the changing microclimate within the chamber. Direction towards complete automation and the limitations of the chamber in field measurement are provided. The chamber was also tested under field conditions, and the paper examines its practical application and necessary adjustments for field measurements.

Oppositional arithmetic optimization algorithm for network reconfiguration and simultaneous placement of DG and capacitor in radial distribution networks

AbstractThe prime objective of this study is the simultaneous network reconfiguration with distributed generation (DG) and capacitor placement in radial distribution networks (RDN) to get the techno and economic benefits for two separate objectives, which are the minimization of actual power loss and annual economic loss as well as a multi objective combining these two single objectives using an oppositional arithmetic optimization algorithm (OAOA). It is an improved version of the currently suggested arithmetic optimization algorithm (AOA) used in the field of engineering for the optimization task. Though the recently developed AOA shows its efficacy in different optimization tasks but to improve the quality of solutions, convergence behavior, and to avoid the local optima, oppositional behavior is added to AOA. The efficacy and exactness of OAOA are tested on three test systems (33‐bus, 69‐bus, and 118‐bus). For the reduction of power loss and annual economic loss as well as the multi objective optimization, two scenarios with different cases are executed using OAOA in RDNs. In scenario 1, the installation of the capacitor (case 1), the installation of unity power factor (UPF) based DG (case 2), and the placement of optimal power factor (OPF) based DG (case 3) have been executed. In scenario 2, allocation of UPF based DG and capacitors simultaneously (case 1), placement of OPF based DG and capacitors simultaneously (case 2) and simultaneous reconfiguration with installation of OPF based DG and capacitor (case 3) has been executed. This recommended OAOA algorithm provides the percentage improvement in real power loss and yearly economic loss for all cases of 33‐bus, and 69‐bus systems (34.28%, 65.50%, 94.43%, 93.26%, 94.89%, and 95.11%), (28.54%, 56.69%, 83.42%, 79.62%, 83.65%, and 83.71%), and (35.51%, 69.16%, 98.10%, 97.52%, 98.22%, and 98.25%), (30.26%, 61.68%, 88.75%, 85.42%, 88.81%, and 88.98%), respectively. The results and comparative study reveal that the OAOA is better than several optimization algorithms in terms of solution quality and good results. This algorithm has a good speed of response and convergence behavior.

Robust analysis and best practices in flood economic loss assessment using HEC-FIA and GO-Consequence software for climate-ready risk management

Evaluating economic losses is essential for effective flood mitigation and rescue missions. While tools such as HAZUS and HEC-FIA have been extensively used for estimating economic losses, there remains a notable gap in exploring the nuanced intrinsic data of these software systems. This study evaluates HEC-FIA and GO-Consequence, delving into methodologies governing key parameters, including the depth-damage function, National Structure Inventory (NSI) dataset utilization, structure replacement costs based on occupancy type, foundation height considerations, and nuanced flooded depth calculations. Additionally, the research appraises and validates the recently disclosed NSI dataset by the US Army Corps of Engineers, underscoring its pivotal role in economic loss assessment.The analysis suggests that HEC-FIA overestimates by about 15 % compared to GO-Consequence. This overestimation in loss estimation varies across categories, especially in commercial and public buildings. Identified anomalies in estimated loss values emphasize the importance of validating input data sources and cross-referencing with alternative models. The percentage difference between model estimations increases for higher loss values, suggesting factors such as interpretation of damageable value from depth-damage function, flooded depth, occupancy type, and number of stories influence estimation discrepancies. GO-Consequence aligns closely with actual loss values, showcasing state-of-the-art capabilities, advanced features, and enhanced functionalities. Its integration with open data sources makes GO-Consequence a superior choice for future flood loss assessments. The outlined methodology is a best practice for researchers, engineers, and stakeholders, offering insights into estimated value uncertainties.

An Ice Loss Evaluation of Lake-Terminating Glaciers Based on Lake Bathymetry—A Case Study of the Jiongpu Glacier

Lake-terminating glaciers are among the most severely retreating glacier types in high mountain areas. However, the characteristic of being covered by glacial lakes after retreat makes it hard to estimate their actual ice loss in recent years, as does the contribution of different parts in ice loss, which leads to significant obstacles not only in evaluating solid water resources but understanding inter-relationships between glacial ice and glacial lakes. This study presents a detailed investigation of Jiongpu Co, one of the biggest glacial lakes in the Tibetan Plateau, including its bathymetry and area evolution. The ice loss in the last two decades was analyzed using a multisource DEM dataset. The main results showed that from 1976 to 2021, Jiongpu Co had expanded from 1.19 ± 0.09 km2 to 5.34 ± 0.07 km2. The volume of Jiongpu Co showed a surprising increment from 0.09 ± 0.004 Gt to 0.66 ± 0.03 Gt from 1976 to 2021, leading to a subaqueous equivalent ice loss of 0.32 ± 0.01 Gt water from 2000 to 2020 and resulting in an underestimated ice loss of 0.06 Gt, 19% compared with previous evaluations. The total ice loss of the Jiongpu glacier was 1.52 ± 0.37 Gt from 2000 to 2020, and more than 1/3 ice loss was related to lake expansion (0.32 ± 0.01 Gt underwater, 0.19 ± 0.02 Gt above water). This study makes a further contribution to the understanding of ice loss in the complicated system of lake-terminating glaciers.

Navigating Reversed Valuation Dilemmas: SME Enterprises Nationalized in 1950s Poland - A Case Study

The publication describes a problem that often arises in court cases regarding the valuation of SME forcibly nationalized in the 1950s. Valuation of compensation to previous SME owners is an ongoing court debate in Poland. The authors proposed an approach that took into account the economic conditions at that time and complied with the principle of paying compensation for the actual losses incurred, and not for the potential losses that could be incurred as a result. At the same time, the publication analysed other similar judgments in cases regarding compensation for nationalized enterprises. The practical and scientific value of the publication lies in the fact that it addresses an existing practical problem and its solution. Research Design & Methods: the paper presents a conceptual proposal of the SME valuation method in unique circumstances, complemented by a detailed case study illustrating the application of this valuation approach. Findings: When calculating the compensation for nationalization or other forms of expropriation courts use various methods of valuing net assets (fair market value, book value, recreation value) plus separately determine the value of intangibles, such as licenses, based on the discounted average profits from such assets for a reasonable period of time. If indexation was employed (for historical cost valuation), it used either average interest rates in the economy, the cost of capital of a company, or the cost of lost opportunities for a particular company. Using discounted cash flow valuation for the entire business was uncommon and even if it was included in the bilateral investment treaties (which were meant to protect investors from expropriation) it was considered by the tribunals as speculative and unreliable. Our approach proposes net asset value approach with the use of inflation or average salaries for indexation (to calculate current values of assets) and a combined approach of historical values if they were known at the moment of nationalization and modern estimates of values of remaining assets (that belonged to the company but their value was not provided in the original documentation). Implications & Recommendations: The analysis of historical compensation decisions and bilateral investment treaties suggests that the most popular approach to valuing a loss from expropriation is the fair market value approach and net assets approach with a separate valuation of significant intangible assets provided that they gave certainty of profits for the investor. Contribution & Value Added: The practical and scientific value of the publication lies in the fact that it presents an existing practical problem of court calculation of compensations to owners of forcibly nationalized SMEs in Poland and its solution together with methodological framework that can be used in the future

Multi-Objective Resource-Constrained Scheduling in Large and Repetitive Construction Projects

Effective resource management constitutes a cornerstone of construction project success. This is a challenging combinatorial optimization problem with multiple and contradictory objectives whose complexity rises disproportionally with the project size and special characteristics (e.g., repetitive projects). While relevant work exists, there is still a need for thorough modeling of the practical implications of non-optimal decisions. This study proposes a multi-objective model, which can realistically represent the actual loss from not meeting the resource utilization priorities and constraints of a given project, including parameters that assess the cost of exceeding the daily resource availability, the cost of moving resources in and out of the worksite, and the cost of delaying the project completion. Optimization is performed using Genetic Algorithms, with problem setups organized in a spreadsheet format for enhanced readability and the solving is conducted via commercial software. A case study consisting of 16 repetitive projects, totaling 160 activities, tested under different objective and constraint scenarios is used to evaluate the algorithm effectiveness in different project management priorities. The main study conclusions emphasize the importance of conducting multiple analyses for effective decision-making, the increasing necessity for formal optimization as a project’s size and complexity increase, and the significant support that formal optimization provides in customizing resource allocation decisions in construction projects.

An intelligent option trading system based on heatmap analysis via PON/POD yields

In recent years, many studies have explored artificial intelligence (AI) in quantitative trading and financial prediction. Among financial products, options are highlighted for their risk management capabilities and defined trading cycles, yet they pose challenges due to their complexity. This paper proposes HAPPY (Heatmap Analysis via PON/POD Yield), an options trading system designed to predict expected winning rates (EW) by integrating actual profits, losses, and risk factors, thus enhancing traditional winning rate metrics. HAPPY employs heatmap analysis to address the risk of overfitting by smoothing isolated low EW values and incorporates machine learning (ML) models like random forest, extreme gradient boosting (XGBoost), and light gradient boosted machine (LGBM) for improved prediction accuracy. Employing TAIEX weekly options, the study evaluates EW and backtests trading performance, comparing empirical statistics and ML models. Findings indicate that ML models excel in accuracy and precision, though empirical statistics perform better in backtesting, especially as options near expiration. This research offers a robust options trading system that can be applied to other options markets or predictive models.

Pricing of insurance-linked securities: a multi-peril approach

In this paper we build a methodology for pricing of insurance-linked securities which are tied to multiple natural catastrophe perils. As a representative example, we construct a multi-peril catastrophe (CAT) bond which can be linked to the industry loss indices or actual losses incurred by an insurer. We provide pricing formulas for such CAT bonds. We illustrate the introduced methodology on the US natural catastrophe data obtained from Property Claim Services (PCS). Within this dataset, we specifically examine two types of risks: losses associated with wind and thunderstorm events, and those linked to winter storm events. Then, we fit and validate the underlying compound non-homogeneous Poisson processes taking into account the fact that the data are left-truncated. The best fitted loss distributions appear to be Burr and Generalised Extreme Value and for the first peril and log-normal for the second. Finally, we visualise the zero-coupon CAT bond prices for the selected best-fitted models.

Usefulness of Elastic Bandage Compression Compared to Calf Massage to Prevent Venous Thromboembolism-A Retrospective Evaluation.

Background: Manual calf massage and passive ankle motion (CaM) can reduce the incidence of venous thromboembolism (VTE) after total hip arthroplasty (THA). However, these methods cannot be used in all patients; thus, elastic bandage (EB) compression is an alternative method. The efficacy of EB compression in preventing VTE has not yet been investigated; thus, this study aimed to compare the effects of EB compression and manual calf massage. Methods: Of the 363 patients who underwent unilateral primary THA at our hospital between 1 August 2018 and 31 October 2023, CaM without anticoagulation therapy was administered to 206 patients (CaM group) and 157 patients underwent EB without anticoagulation therapy (EB group). Duplex ultrasonography was performed 7 days postoperatively to check for deep vein thrombosis (DVT) in both legs. Results: The surgical time (122.2 min vs. 155.5 min), the incidence of DVT (4.5% vs. 4.8%) and pulmonary thromboembolism (PTE) (0% vs. 0.7%), intraoperative bleeding (305.4 mL vs. 301 mL), and estimated actual blood loss (846.6 mL vs. 811.6 mL) were not significantly different between the CaM and EB group. However, there was one case of symptomatic PTE in the EB group. Conclusions: The incidences of DVT, PTE, and intraoperative bleeding were not significantly different between the groups. Moreover, EB can be administered to patients with DVT and is considered to be a DVT prophylaxis method that can be used in a larger number of patients. Therefore, we recommend that EB be performed in all the patients undergoing THA.

Near miss road traffic accidents and associated factors among truck drivers in Gamo zone, southern Ethiopia by using a contributory factors interaction model.

Road traffic accidents (RTAs) are among the leading causes of injuries, fatalities, and the resulting increase in financial burdens worldwide. Every year, RTAs cause numerous serious injuries and fatalities in Ethiopia. it is important to understand how prevalent near-miss crash accidents are, and which by definition could have injured the victim but did not result in an actual accident. The determinants of these near-misses are essential in road crash accident reduction strategies. In spite of the fact that near-miss accidents are much more common than actual losses or injuries, very little research has been conducted on them. Thus, this study was intended to assess the near-miss accidents and associated factors among truckers in Gamo zone, southern Ethiopia. The community-based cross-sectional study was employed from May 12 to July 10,2022, using a structured interviewer-administered questionnaire. A simple random sampling technique was used to select participants. The data were analyzed using the statistical package for social sciences. A binary and multivariate logistic regression model was used to identify the determinants of near-miss accidents. A statistical significance level was set at p < 0.05. About 72.5% of truckers had experienced near-miss road traffic accidents. The majority of the near-miss accidents were caused by speeding, followed by driving on the wrong side of the road and skidding, 65 (22.6%), 39 (13.5%), and 38 (13.2%), respectively. Driving frequency per week, location of accidents, condition of the road, sleeping status, and weather conditions were significantly associated with near-miss accidents. The prevalence of near-miss accidents is high in the Gamo zone. Being a younger and less educated driver, high driving frequency per week, driving on major roads and junctions, foggy weather, and inadequate sleep all contribute to the occurrence of accidents. Road safety measures that could address these identified factors are required to mitigate potential RTAs.

Relationships between water leaks and the materials and diameters of distribution pipes in the Prolagos concessionaire in the Lake Region, RJ, Brazil

The aim of this study is to explore the correlations between actual water losses and the materials used, as well as the diameters of pipes, in the water distribution systems across five municipalities in the Lake Region of Rio de Janeiro State, Brazil. We analyzed 273 episodes of pipe bursting between June and July 2019, identifying the types of materials and pipe diameters where the leaks occurred and comparing them to the total length of each type of material and diameter. PVC pipes of 50 mm and DeFoFo pipes of 100 mm exhibited the highest percentages of ruptures exceeding anticipated levels (18.94% and 2.68%, respectively). The methodology employed in this study can be applied to analyze other water distribution networks.

Soil loss estimation using RUSLE model: Comparison of conventional and digital soil data at watershed scale in central Iran

Sustainable agriculture and eco-environment conservation face constant threats from soil erosion in mountainous regions. This study aimed to predict soil loss in the mountainous watershed by applying the Revise Universal Equation Soil Loss (RUSLE) and Sediment Delivery Ratio (SDR) models and to evaluate the efficacy of the RUSLE model through the observed data in a hydrometric station. Comparing a polygonal, and a digital soil map (prepared by the Kriging method) for deriving the K factor to estimate soil loss was another objective of the recent research. In this study, two scenarios were examined for the calculation of spatial variation of the K-factor; scenario I comprised soil data derived from a legacy soil map with eight soil units and the data from their representative soil profiles (i.e., traditional soil survey), and scenario II comprised K-factor derived from 100 studied sites using kriging technique (i.e., digital soil survey). The results of RUSLE modeling showed that there was no significant difference between scenario I (7.97 t/(ha. yr)) and scenario II (7.93 t/(ha. yr)) for predicting soil loss with the RUSLE model. This finding confirms that the RUSLE model with limited and legacy data can provide a reliable prediction of soil loss in the given watershed. Moreover, long and short-term periods were used to estimate soil loss, while in the long-term period, estimated soil loss had higher accordance with actual soil loss. Sediment delivery ratio was calculated using models of Vanoni, Boyce, USDA-SCS, and Slope-based models. The results indicated that the Slope-based model had the highest fitness (R2=0.946, ME=0.27, and RMSE=0.275 for scenario I and R2=0.9443, ME=0.26 and RMSE=0.40 for scenario II), with observed sedimentation rate at the hydrometric station at the outlet of the watershed. Overall, predicted soil loss severity map using the traditional soil map by RUSLE model could provide trustworthy information for decision makers and governors at the given and similar watersheds in semiarid regions.

A holistic approach to assessing REDD+ forest loss baselines through ex post analysis

Abstract The implementation of REDD+ (Reducing Emissions from Deforestation and Forest Degradation) projects has become a key Nature Based Solutions (NBS) strategy to protect at-risk forests using the sale of verified emission reductions (carbon credits) as financing, generated by reducing forest loss against counterfactual baseline scenarios. Controversy over the reasonableness of such baseline scenarios has thrown this nascent market mechanism into disarray. While new technical approaches to baseline-setting that promise wider market acceptance are set to roll out in the coming years, existing projects are becoming unviable, as carbon credit buyers reduce investment due to lost confidence in the integrity of emissions reduction claims. Transparent, reproducible methods to assess existing REDD+ project baselines are needed in order to provide a clearer picture of the real impact of projects, and provide an objective basis on which investment decisions can be made today. Here we introduce such a method. .. In contrast to existing studies which utilize only one method to create a single “control,” we integrate actual forest loss rates from a variety of control sites to establish a “zone of reasonable accuracy (or ZORA)”. Application of our method in Cambodia, using two geospatial datasets (one global and one locally calibrated), shows that all three project baselines fall within or below ZORA. This approach is fully reproducible, and provides a transparent way for analysts to assess REDD+ baselines during this critical time when investment in forest protection must increase dramatically and without delay.

Experimental analysis of instability and self-oscillations in an electrohydraulic servo drive

The tendency to self-oscillations is one of the most important problems of closed-loop hydraulic systems. In actual systems losses occur, variation of the transmitted energy and the strength of the system structural elements are always limited. This is the reason why self-oscillations are most often present. The main purpose of the research is to reveal the mechanisms of instability and self-oscillations in an electro-hydraulic servo drive to make a numerical simulation of the drive characteristics. A servo drive has all the conditions for the generation of self-oscillations: the oscillatory element – the movable member of the drive and a column of elastic liquid, the source of energy. Regular oscillations in a drive are maintained due to the energy of compressed liquid, feedback, non-linear character of generated and absorbed energy etc. An experimental analysis of a servo system of the FESTO training simulator was carried out. The aim of the research was to accumulate materials for the development of mathematical models that would adequately represent the main properties of actual systems.

Influence of high-resolution data on accurate curtailment loss estimation and optimal design of hybrid PV–wind power plants

Hybrid photovoltaic (PV) - wind power plants (HyPPs), i.e., where the PV and wind systems are co-located and share the Point of Interconnection (POI) with the grid, have recently attracted more attention. This trend is driven by the expected reduced capital and operational expenditures achieved through, e.g., shared land and POI infrastructure for HyPPs compared to two individual PV and wind installations. However, if the POI is underdimensioned relative to the PV and wind capacities, the generation from either or both of the assets must at times be curtailed, unless mitigated by solutions like energy storage. This curtailment might lead to income losses. Moreover, as HyPPs typically are designed using wind and PV generation data on hourly resolution, the actual curtailment losses can be underestimated. This might in turn lead to HyPP designs which are techno-economically sub-optimal.In this study, a comparative analysis is conducted to analyze how the curtailment and income loss estimations for HyPPs, as well as the techno-economic optimal HyPP topologies, are impacted by varying the input data time resolution. One year of site measured PV and wind power generation data on 5 s resolution from an existing HyPP located in Eastern Germany are used as basis for the study. For a HyPP topology with an undersized POI, where the installed capacities of the POI, PV, and wind systems are all equal, the curtailment losses are estimated to be 1.45%, 1.43% and 1.09% using the 5 s, 1 min and 1 h resolution datasets, respectively. Moreover, using the 1 h instead of the 1 min dataset leads to a 1.86% overestimation of the total Net Present Value (NPV) for this HyPP topology. As the shares of the PV and wind systems increase relative to the POI capacity, the differences in the estimation of the curtailment losses and NPVs between the high- and low-resolution datasets become more significant.

Evaluasi Metode Audit Penghitungan Kerugian Keuangan Negara pada Badan Pengawasan Keuangan dan Pembangunan

This research aims to evaluate the audit method for Calculating State Financial Losses (PKKN) by the Financial and Development Supervisory Agency (BPKP). This research method is qualitative, with an evaluation approach using case studies at BPKP. The primary data used in this research are the results of interviews with BPKP auditors who have carried out PKKN audits and are experts in court. The trial decision document will be mapped based on case description themes, PKKN methods, and PKKN values. The secondary data used is a copy of the court decision on a criminal corruption case that was finalized and downloaded from the official website of the Supreme Court (MA). The implementation of the PKKN audit by BPKP is evaluated using a fraud theory approach, the REAL Tree concept, and applicable laws and regulations. The provision of expert testimony in court will be considered using the Daubert test. The results of this research are that the PKKN audit by BPKP does not follow the fraud theory approach because it does not create and test hypotheses. There is a PKKN method that differs from the REAL Tree concept because BPKP auditors apply the criteria for real and definite state financial losses (actual loss) without considering compelling interest as a time value of money concept. Providing expert information by BPKP auditors is different from the Daubert test because BPKP does not require monitoring and evaluating court decisions and does not carry out peer reviews of PKKN methods.