Judgments Of Decision Makers Research Articles

Professional Considerations for Audit Risk in Creating Smart Governance in Indonesia

This study aims to determine how different audit considerations determine risk between certified auditors and non-certified auditors. This study uses an empirical study approach using an experimental method. Experiments without control (natural) are carried out through audit cases encountered in the field during the audit process. This study's participants were 52 auditors with two categories, namely 26 participants with certified auditors and 26 participants for non-certified auditors. Data collection using the deployment of instruments after the field audit process is carried out. Based on the one-way analysis of the Annova test data, it shows that there are significant differences in audit considerations in determining risk between certified auditors and non-certified auditors. Certified auditors have more professional competence in providing audit considerations in determining risk. The problem of work culture for uncertified auditors is a residual risk that is difficult to detect and can lead to audit failure. Professional certified auditors' competence in providing risk considerations will encourage the formation of smart governance, given that auditors are a synergistic catalyst in organizational processes. Practical recommendations to the leadership of a government institution, especially state universities in Indonesia, that the internal auditors in a university, together with the leadership and the authorized departments, need to establish a risk map in a university leadership provision auditors. To always improve competence in the form of expertise certification training in the audit field. Professional judgment in determining audit risk by looking deeper into the theory of judgment decision making (Connolly, Arkes, and Hammond, 2000). The research approach used a study conducted by Fukukawa and Mock (2011). This study uses internal auditors at state universities in Indonesia, where an experiment is designed to determine internal audit risk. The determination of audit risk will ensure that the audit is right on target, effective, and efficient.

A Bi-objective AHP-MINLP-GA approach for Flexible Alternative Supplier Selection amid the COVID-19 Pandemic

A decision maker may hold multiple viewpoints regarding the relative priorities of criteria simultaneously, but this has rarely been considered in past studies. Therefore, this study proposes a bi-objective analytic hierarchy process (AHP)–mixed integer nonlinear programming (MINLP)–genetic algorithm (GA) approach. First, AHP is applied to decompose the decision maker's judgment matrix into several sub-judgment matrices. Each sub-judgment matrix represents a single viewpoint and generates a priority set. To generate diversified priority sets, a bi-objective MINLP problem is solved using a GA, and multiple alternatives can be selected based on these priority sets. The proposed approach has been applied to the real case of choosing diversified alternative suppliers amid the COVID-19 pandemic to assess its effectiveness. Several existing methods were also applied to this case for comparison. Experimental results showed that only the proposed approach was able to diversify the recommended alternative suppliers that were simultaneously optimal, thereby enhancing decision-making flexibility. In addition, the application of GA increased the solution efficiency by up to 75%.

A Decision-Making Approach for Ranking Tertiary Institutions’ Service Quality Using Fuzzy MCDM and Extended HiEdQUAL Model

The attainment of excellence in institutions is maintained through the institutions’ adherence to its core values and efficient service delivery. These factors are very important in facilitating global development of a country and determining the world ranking of an institution. To this effect, this study presents an effective approach for evaluating and ranking quality of services in a higher institution, taking four higher institutions in Nigeria as case studies. Service quality consists of different attributes and many of them are intangible and difficult to measure, which means that using the previously known measurement approach will be insufficient. Therefore, a fuzzy method was proposed to resolve the ambiguity of the concepts and intra-uncertainty, which are associated with human judgments in decision-making. This study adopted a contextualized service quality model for educational domain called HiEdQUAL with some extended criteria in order to evaluate the perception of service quality by respondents from the selected higher institutions: two private universities and two public universities from the south-west region of Nigeria. Four Multi-Criteria Decision-Making (MCDM) methods: TOPSIS, Yager’s min-max, Compensatory AND, and Ordered Weighted Averaging are applied to comparatively evaluate the quality of services in the four higher institutions. The MCDM methods are engaged independently to validate the reliability of the ranking results. The importance weight of each performance criterion is found with Fuzzy Analytical Hierarchy Process (FAHP) algorithm. This study has been able to practically establish Ext-HiEdQUAL as a new service quality model for higher education with six concepts and 33 criteria. The output of the Fuzzy MCDM ranking recommends institution B as the best institution to students based on the Ext-HiEdQUAL measures. Also, findings from the sensitivity analysis showed that Yager’s min-max outperform the other investigated methods in this study by being consistent and exceptionally tolerant in most instances when there is significant deviation in criteria weights.

A new AHP‐prioritization method based on linear programming for crisp and interval preference relations

AbstractObtaining a priority (weight) vector is a crucial topic in the analytic hierarchy process (AHP). This paper proposes a novel prioritization approach based on linear programming (LP) for obtaining priorities in the AHP. We apply this approach to group decision making and modify it to include uncertainty in the decision maker's subjective judgments when the pairwise comparison matrix (PCM) elements are intervals. The proposed LP approach has a high potential in ranking the elements (decision criteria or alternatives). It is always feasible and produces interval priority vectors with positive lower and upper bounds for interval PCMs. These are important advantages of the proposed model in comparison to some existing models. To illustrate the potential applications and advantages of this approach, some numerical examples, including a multiple criteria decision making problem with a hierarchical structure, are examined.

공탁물 회수청구권 및 공탁물 출급청구권을 둘러싼 법률관계에 관한 소고

Once deposit is made to the deposit office, according to the Article 9 of the Korean Deposit Act, the creditor has the right to receive the deposit and the depositor has the right to recover the deposit. While these are two separate and independent rights over a same deposit, they are also interrelated as exercise of one right extinguishes the other. The legal relationship surrounding the deposit is complex and it also varies per different types of deposit. This article analyzes the legal relationships regarding security deposit and payment deposit by reviewing two recent Korean Supreme Court Cases, namely 2019Da256471 Judgement and 2018Ma5697 Decision, respectively. [2019Da256471 Judgment] With respect to security deposit, as Article 123 of the Korean Civil Procedure Act prescribes that “The creditor has the same right as a pledgee over the deposit.”, there has been a debate over the legal status of the creditor on whether it is a statutory pledge or a preferential reimbursement right. In this case, Supreme Court appears to have taken the view of the latter for two reasons. First, it has recognized the validity of the attachment by the creditor’s creditor on the creditor’s right to receive deposit. Second, it has implied direct receipt of the deposit as a principle method of exercising the creditor’s right. [2018Ma5697 Decision] As regards to payment deposit, the depositor may recover the deposit pursuant to Article 489 of the Korean Civil Act, in which case the deposit is deemed not to have been made and the effect of extinguishing the obligation disappears retroactively. In this case, the Supreme Court has ruled that when a defective payment deposit has been made, the creditor who has a separate right against the depositor may obtain attachment and collection order on the depositor’s right to recover the deposit as a compulsory execution fulling his/her separate right. Considering that such practice is allowed even when the payment deposit is proper, and that unlike German Civil Code there is no prohibition under Korean law, creditor’s right as such cannot be limited.

Intact context memory performance in adults with autism spectrum disorder

Research on memory in autism spectrum disorder (ASD) finds increased difficulty encoding contextual associations in episodic memory and suggests executive dysfunction (e.g., selective attention, cognitive flexibility) and deficient metacognitive monitoring as potential contributing factors. Findings from our lab suggest that age-related impairments in selective attention contribute to those in context memory accuracy and older adults tended to show dependence in context memory accuracy between relevant and irrelevant context details (i.e., hyper-binding). Using an aging framework, we tested the effects of selective attention on context memory in a sample of 23 adults with ASD and 23 typically developed adults. Participants studied grayscale objects flanked by two types of contexts (color, scene) on opposing sides and were told to attend to only one object-context relationship, ignoring the other context. At test, participants made object and context recognition decisions and judgment of confidence decisions allowing for an evaluation of context memory performance, hyper-binding, and metacognitive performance for context judgments in a single task. Results showed that adults with ASD performed similarly to typically developed adults on all measures. These findings suggest that context memory performance is not always disrupted in adults with ASD, even when demands on selective attention are high. We discuss the need for continued research to evaluate episodic memory in a wider variety of adults with ASD.

648 The Use of Antibiotics in Acute Pancreatitis - A Re-Audit of Current Practice

Abstract Introduction The NICE guidelines do not advocate the use of prophylactic antibiotics in the management of acute pancreatitis. In severe pancreatitis with necrosis, local antimicrobial guidelines state that it ‘maybe reasonable to use antibiotics with good spectrum anaerobic cover’ and suggest the use of Amoxycillin, Metronidazole and Gentamicin as first line, and Meropenem as second line if needed. Previous audit showed 74% of patients receiving antibiotics without clear indication. Method A retrospective re-audit of the use of antibiotics in patients admitted with a clinical or radiological diagnosis of acute pancreatitis was undertaken in a single-centre University Hospital between July and October 2020. Results 78 patients were admitted during this period, with a mean age of 52years (range 6-89 years), and male preponderance. All patients were conservatively managed with intravenous fluids, analgesics and antiemetics. 31(40%) received intravenous antibiotics, of whom, 14 (45%) had no clearly documented indication for their use. The remaining 17 had pancreatic necrosis (4), cholangitis/cholecystitis (4), infected pseudocyst (2), UTI (2), fever spike (1), positive blood cultures (1) and pancreaticoduodenal fistula (1). Metronidazole was the most commonly used antibiotic (58%), followed by Amoxicillin (38.7%), Co-amoxiclav (35.4%), Gentamicin (22.5%) and Meropenem (22.5%). Conclusions In line with the recommendations made from previous audit and improved awareness, there was a significant improvement in the number of patients receiving antibiotics without indications from 74% to 45%. We hereby stress the importance of the use of appropriate clinical judgement in decision-making and avoiding the unwarranted use of antibiotics in acute pancreatitis.

An Intelligent Approach to Evaluating CAD Software Packages Through Hesitant Fuzzy AHP

The evaluation of computer-aided design (CAD) packages among the rising number of alternatives in the market has been a critical process for companies because it directly affects the performance of their design/engineering-related activities in a new product development (NPD) as well as in R&D departments. Moreover, it is seen as an important step towards the computer-integrated manufacturing (CIM) environment. On the other hand, the evaluation process of CAD software packages is a multiple-criteria decision-making (MCDM) problem in the presence of sets of alternatives and evaluation criteria, which should be solved using one of the MCDM methods in the current literature. Therefore, in this study, the analytic hierarchy process (AHP), successfully implemented in both academic research and practices, is used for CAD software selection problem. The method is also used with the group decision-making approach to reach a more reliable solution. Additionally, due to the fact that the crisp pairwise comparison in the traditional AHP method seems to be insufficient and imprecise to capture the right judgments of decision makers (DMs), the hesitant fuzzy linguistic term-sets are integrated with the AHP approach (the hesitant F-AHP) to model the vagueness and uncertainty on judgments of the DMs. This proposed approach is also supported with a user-friendly Excel template that provides an effective tool for companies to evaluate and rank CAD software packages without many tiresome fuzzy comparisons and complex calculations. Moreover, in the paper, a numerical example is presented to demonstrate the effectiveness and applicability of the proposed approach to potential readers and practitioners. In this example, five CAD software options are evaluated based on six criteria by three DMs; and the best alternative is determined.

Research on the consistency of additive trapezoidal fuzzy preference relations

Trapezoidal fuzzy numbers offer a suitable and flexible way to express vague judgments of decision makers. This paper studies decision making with additive trapezoidal fuzzy preference relations. It first analyzes the issues encountered in previous consistency concepts for additive trapezoidal fuzzy preference relations. Then, two new consistency concepts, namely, an additive consistency concept and a multiplicative consistency concept, are introduced. To verify the rationality, several of their properties are discussed. To efficiently assess the consistency of additive trapezoidal fuzzy preference relations, several corresponding optimization models are formed. When the objective function values of the built models are zero, the associated additive trapezoidal fuzzy preference relations are consistent. Considering the case where additive trapezoidal fuzzy preference relations are incomplete, optimization models based on the consistency analysis are built, by which identified unknown judgments have the highest consistency level with the known ones. In general, additive trapezoidal fuzzy preference relations are unacceptably consistent. To rank objects from additive trapezoidal fuzzy preference relations, several optimization models for improving the consistency level are built, which consider the self-confidence of the decision makers, the total adjustment and the number of adjusted elements. According to the above discussion, two frameworks for ranking objects from additive trapezoidal fuzzy preference relations are provided that are based on the additive and multiplicative consistency analysis, respectively. Finally, numerical examples are provided to highlight the concrete application and to deliver the comparative analysis.

Group decision making based on consistency and consensus analysis of dual multiplicative linguistic preference relations

This paper proposes a new group decision making (GDM) method based on the consistency and the consensus analysis of dual multiplicative linguistic preference relations (DMLPRs). A new type of linguistic variables , called dual multiplicative linguistic variables (DMLVs), is presented, which is defined on the multiplicative linguistic scale. DMLVs are used to represent asymmetrical qualitative hesitancy judgments of decision makers (DMs). A maximum-consistency-based interactive algorithm to derive multiplicative linguistic intuitionistic preference relations (MLIPRs) is presented, by which the consistency concept for DMLPRs is obtained. Then, we define the concept of inconsistent DMLPRs and propose an optimal-model-based method for deriving consistent DMLPRs. Furthermore, incomplete DMLPRs also can be dealt with by the proposed maximum-consistency-based interactive algorithm. For GDM, the weights of DMs are determined by the cosine-based correlation coefficient between individual DMLPRs. Moreover, we propose a consensus measure to calculate the agreement degree of DMLPRs and build an optimal model to increase the consensus level of individual DMLPRs. Finally, a new GDM method (call Algorithm III ) is offered and an application example is used to illustrate the proposed GDM method. The proposed GDM method outperforms the former GDM methods for GDM in the environments of DMLPRs.

Consistency Comparison Analysis of Decision Making With Intuitionistic Fuzzy Preference Relations

To ensure the quality and progress of the project, it is very important to select the suitable construction enterprise. Intuitionistic fuzzy preference relations (IFPRs) are useful tools for showing the positive and negative judgments of decision makers. The main purpose of preference relations is to rank compared objects fully. Thus, the analysis of consistency is necessary to guarantee the reasonable ranking. However, the current concepts of consistency are inadequate to define the consistency of IFPRs, particularly for inconsistent and incomplete IFPRs. Therefore, the utilization of IFPRs in practical decision problems is restricted because inconsistent and/or incomplete IFPRs are usually encountered. To solve this issue, a new additive consistency concept for IFPRs is defined in this paper, which is unrelated to object labels and satisfies several reasonable properties. Considering inconsistent case, a mathematical model based method for getting additively consistent IFPRs is provided. A mathematical model for acquiring unknown judgments in IFPRs is established. A procedure for decision making with IFPRs is then given. Meanwhile, numerical examples about evaluating the construction company are offered to indicate the concrete application of the new results, and a comparative analysis is performed.

Infrared time-sensitive weak and small target detection method based on density search and gradient decision

For detecting infrared time-sensitive weak and small targets in a complex air-ground background, it is easy to be interfered by low signal-to-noise ratio and strong noise. In this paper we proposed an infrared time-sensitive weak and small target detection method based on density search and gradient decision. First, we use adaptive wiener filtering to preprocess the infrared image to reduce noise interference; then, use the density peak search method to extract points of interest, and use the eight-directional gradient method to make decision-making judgments; finally, use the adaptive threshold segmentation method to extract true targets. The experimental results show that this method has good robustness and detection performance for single infrared time-sensitive weak and small target detection in the air-ground background.

A new method for deriving priority from dual hesitant fuzzy preference relations

Dual hesitant fuzzy elements (DHFEs) are suitable to express hesitant possible preferred and nonpreferred judgments of decision makers. Preference relation is an important tool in decision making that only needs the decision makers to compare a pair of objects at one time. This study focuses on decision making with dual hesitant fuzzy preference relations (DHFPRs). Considering the consistency, an additive consistency concept is defined. Meanwhile, the property of the new concept is studied. Using this consistency concept, a method for assessing the additive consistency of DHFPRs is offered. To extend the application of DHFPRs, a programming model to determine the missing DHFEs in incomplete DHFPRs is built, which have the highest additive consistency level for the known ones. Two equivalent methods to calculate the priority vector are offered. One method obtains the probabilistic dual hesitant fuzzy priority vector, and the other derives the intuitionistic fuzzy priority vector. Furthermore, a consensus index is defined to measure the consensus of individual opinions in group decision making (GDM), and an interactive method for increasing the consensus level is offered. On the basis of the additive consistency and consensus, an algorithm to GDM with DHFPRs is offered that can address inconsistent and incomplete cases. Finally, a practical example about evaluating color TV is provided to demonstrate the usefulness of the new procedure.

Group decision making based on multiplicative consistency-and-consensus preference analysis for incomplete q-rung orthopair fuzzy preference relations

The q-rung orthopair fuzzy preference relations are useful tools to represent hesitant and uncertain judgments of decision makers. In this paper, we propose a new group decision making method based on multiplicative consistency-and-consensus preference analysis for incomplete q-rung orthopair fuzzy preference relations. First, we provide a novel concept of multiplicative consistency for q-rung orthopair fuzzy preference relations. Then, a multiplicative consistency index is offered, by which we derive the concept of acceptable multiplicative consistency for q-rung orthopair fuzzy preference relations. Following this concept, optimization models for ascertaining unknown values in an incomplete q-rung orthopair fuzzy preference relation are built. Furthermore, optimization models for obtaining acceptable multiplicative q-rung orthopair fuzzy preference relation are proposed. Then, an optimization model for group decision making is proposed to attain an enough consensus. Afterward, a group decision making method with incomplete and unacceptable multiplicative consistent q-rung orthopair fuzzy preference relations is proposed. Finally, we use an application example to show the practicality of the proposed group decision making method. The proposed group decision making method outperforms the existing group decision making methods for group decision making in incomplete q-rung orthopair fuzzy environments.

A dynamic performance evaluation model suggestion for performance-based logistics

PurposeThis study proposes a dynamic performance evaluation model to support the material availability of the public institution under performance- based logistics (PBL) and to select the most appropriate service provider.Design/methodology/approachThe model consists of four stages. In the first stage, a criteria set to evaluate alternatives is created. In the second stage, the DEA-MTFP index method is applied for performance evaluation of the alternatives by using crisp data. In the third stage, IFS theory is utilized for aggregating decision-maker judgments on alternatives, and in the last stage, the results of both methods are turned into single value, and it is selected as the most suitable alternative.FindingsIt is verified that the proposed approach can be implemented to the real-life dynamic multi-criteria decision-making (MCDM) problem that have crisp and fuzzy data under the PBL strategy.Practical implicationsThis paper offers an integrated approach for performance analysis of service providers in a dynamic MCDM problem in which crisp and fuzzy data are used together. To illustrate applicability and validity of the proposed model, it is applied to a real-life problem.Originality/valueThis paper utilizes the DEA-MTFP index method and IFS theory in an integrated way.

Towards a descriptive framework of the engineering ethical worldview

ABSTRACT This paper provides a novel theoretical framework of engineering ethics, specifically how engineering professional practitioners make sense of ethics. Multiple regression was applied to 2009 survey data (N=2276, 38% return) of practising engineers, to identify groups of competencies correlated with ethics. These were identified as values within an ethics worldview model. The model has two compartments. One is the development of a professional worldview, whereby professional engineers reconstruct their own values over time, and then seek to embody those in their own life. The other is an awareness of the need for professional judgement in complex decision-making. All the significant variables identified in the survey may be accommodated in this model. While the raw data (ex 2009) were dated, the method and findings help move the field forward by providing new insights into how practising engineers make sense of ethics.

Using data envelopment analysis in markovian decision making

This paper introduces a modelling framework which combines Data Envelopment Analysis and Markov Chains into an integrated decision aid. Markov Chains are typically used in contexts where a system (e.g. staff profile in a large organisation) is at the start of the planning horizon in a given state, and the aim is to transform the system to a new state by the end of the horizon. The planning horizon can involve several steps and the system transits to a new state after each step. The transition probabilities from one step to the next are influenced by both organisational and external (non-organisational) factors. We develop our generic methodology using as a vehicle the homogeneous Markov manpower planning system. The paper recognizes a gap in existing Markovian manpower planning methods to handle stochasticity and optimization in a more tractable manner and puts forward an approach to harness the power of DEA to fill this gap. In this context, the Decision Maker (DM) can specify potential anticipated future outcomes (e.g. personnel flows) and then use DEA to identify additional feasible courses of action through convexity. These feasible strategies can be evaluated according to the DM's judgement over potential future states of nature and then employed to guide the organisation in making interventions that would affect transition probabilities to improve the probability of attaining the ultimate state desired for the system. The paper includes a numerical illustration of the suggested approach, including data from a manpower planning model previously addressed using classical Markov modelling.

A Hybrid Neutrosophic-Grey Analytic Hierarchy Process Method: Decision-Making Modelling in Uncertain Environments

The analytic hierarchy process (AHP) is recognised as one of the most commonly applied methods in the multiple attribute decision-making (MADM) literature. In the AHP, encompassing uncertainty feature necessitates using suitable uncertainty theories, since dealing efficiently with uncertainty in subjective judgements is of great importance in real-world decision-making problems. The neutrosophic set (NS) theory and grey systems are two reliable uncertainty theories which can bring considerable benefits to uncertain decision-making. The aim of this study is to improve uncertain decision-making by incorporating advantages of the NS and grey systems theories with the AHP in investigating sustainability through agility readiness evaluation in large manufacturing plants. This study pioneers a combined neutrosophic-grey AHP (NG-AHP) method for uncertain decision-making modelling. The applicability of the hybrid NG-AHP method is shown in an illustrative real-case study for agility evaluations in the Iranian steel industry. The computational results indicate the effectiveness of the proposed method in adequately capturing uncertainty in the subjective judgements of decision makers. In addition, the results verify the significance of the research in group decision-making under uncertainty. The practical outcome reveals that, to become a more sustainable agile steel producer in the case country, they should first focus on the “organisation management agility” as the most significant criterion in the assessment followed by “manufacturing process agility,” “product design agility,” “integration of information system,” and “partnership formation capability,” respectively.

Innovation management based on judgmental decision

The relevance of the topic analyzed is of emerging interest in the innovation and entrepreneurial field of economic and social scientific research. The object of the study is to penetrate the differences between business management and innovation management. International independent science, which excludes all kinds of endogenous and exogenous involvement in the scientific process, is the methods behind the study. The issues discussed in the article are the roots and traditional meaning of management, the philosophy of business and social entrepreneurship, ethical and practical principle of money and vanity as motivating factors and driving forces behind the outcomes for the worker, the principles and consequences of judgmental discussion making, non-hedonistic and motivating factors for the entrepreneur, development and entrepreneurial profit, the creation of a better world for everyone based on the capacity of the social entrepreneurs. The goal of international independent science as a method is to present the scientific truth, which manifests the conclusion of this article.

Juridic Consideration of The Judgment's Decision Concerning the Post-Born of Children Born Out of Marriage After Decision of The Constitutional Court Number 46 / PUU-VIII/ 2010

Marriage law in Indonesia stipulates that a legal marriage is a marriage that is carried out according to the teachings or provisions of their respective religions and is registered by the relevant government agency authorized to do so. With a registered marriage, the state recognizes all the rights and obligations attached to each married couple which is protected by existing legal instruments. The principle of judge freedom is part of the judicial authority. namely the power of an independent state to administer justice to uphold law and justice. The principle of freedom of judges in carrying out their duties as judges can provide an understanding that judges in carrying out the duties of judicial power may not be bound by anything and/or pressured by anyone, but are free to do anything. The principle of freedom of judges is independence or independence possessed by a judicial institution for the sake of creating an objective and impartial decision.