Time Budget Research Articles

The Impact of Competence, Accountability, Professional Skills, and Professional Skepticism on Audit Quality with Time Budget Pressure as a Moderating Variable

The Impact of Competence, Accountability, Professional Skills, and Professional Skepticism on Audit Quality with Time Budget Pressure as a Moderating Variable

Per-Instance Algorithm Configuration in Homogeneous Instance Spaces: A Use Case in Reconfigurable Assembly Systems

The physical capabilities of a reconfigurable assembly system (RAS) increase the agility and responsiveness of the system in highly volatile market conditions. However, achieving optimal RAS utilization entails solving complex optimization problems effectively and efficiently. These optimizations often define homogenous sets of problem instances. While algorithm configuration in such homogeneous contexts traditionally adopts a “one-size-fits-all” approach, recent studies have shown the potential of per-instance algorithm configuration (PIAC) methods in these settings. In this work, we evaluate and compare the performance of different PIAC methods in this context, namely Hydra—a state-of-the-art PIAC method—and a simpler case-based reasoning (CBR) approach. We evaluate the impact of the tuning time budget and/or the number of unique problem instances used for training on each of the method’s performance and robustness. Our experiments show that whilst Hydra fails to improve upon the default algorithm configuration, the CBR method can lead to 16% performance increase using as few as 100 training instances. Following these findings, we evaluate Hydra’s methodology when applied to homogenous instance spaces. This analysis shows the limitations of Hydra’s inference mechanisms in these settings and showcases the advantages of distance-based approaches used in CBR.

The k-th order mean-deviation model for route choice under uncertainty

This study introduces the k-th order mean-deviation model for optimizing route choice within large, stochastic, and time-variant networks. This model addresses the limitations of the traditional mean-standard deviation approach by better handling extreme outcomes in travel times. It features an objective function called the “travel time budget”, which combines the average path travel time with a safety margin. This margin is defined by a trade-off coefficient and a selected deviation measure (total or semi) of the travel time. The model is divided into three variations: 1) The mean-total deviation (MTD) model for symmetric travel time distributions, 2) The mean-upper-semi-deviation (MUSD) model for asymmetric distributions prioritizing upper semi-deviations, suitable for risk-averse travelers, and 3) The mean-lower-semi-deviation (MLSD) model for asymmetric distributions focusing on lower semi-deviations, preferred by risk-prone individuals. We explore these models’ alignment with the stochastic dominance (SD) rule and develop a solution methodology based on SD principles. Numerical experiments in two real-world transportation networks demonstrate the models’ effectiveness and show how the choice of deviation affects route selection decisions.

Determinan Factor On Behaviour Auditor Disfunction

Purpose: This research was conducted on Public Accountants in Indonesia. This study aims to investigate how Time Budget Pressure, Locus Of Control, Independence and Gender are related to Dysfunctional Behavior of Auditors in Indonesia Methodology/approach: Primary data collection method with questionnaire dissemination. Instrument trials use validity and reliability test methods. Test the data using model analysis, normality test, and model test. Test the hypothesis using SEM analysis. Findings: Based on the results of the study shows that there is a positive influence of Time Budget Pressure and Locus Of Control on the Auditor's Dysfunctional Behavior. However, there is no influence between independence and gender on the auditor's dysfunctional behavior. Practical implications: So that IAPI in audit training emphasizes more on case studies of timely completion of work, efficient allocation of audit time and evaluating appropriate audit evidence. Originality/value: There have been many studies in developed countries that discuss time budget pressure and locus of control for dysfunctional auditors, but there are still few studies in developing countries that discuss time budget pressure, locus of control, independence and gender on dysfunctional auditors.

Penerepan Analisis Optical Line Terminal (OLT) Dengan Rasio Spliter dan Pasif Spliter Pada 8 Optical Distribution Point (ODP)

This service aims to analyze the application of Optical Line Terminal (OLT) with splitter and passive splitter ratios at eight Optical Distribution Points (ODP) in the Fiber To The Home (FTTH) network. Through distance measurements, observations, and analysis of the power link budget and rise time budget, this research evaluates the performance of the FTTH network and determines the optimal configuration for the OLT and splitter. The results show that proper OLT settings and splitter ratios can significantly improve optical network performance. These findings provide practical guidance for internet service providers in designing efficient and reliable FTTH networks.

Exploring Data Plane Updates on P4 Switches with P4Runtime

The development and roll-out of new Ethernet standards increase the available bandwidths in computer networks. This growth presents significant advantages, enabling novel applications. At the same time, the increase introduces new challenges; higher data rates reduce the available time budget to process each packet. This development also impacts software-defined networks. Their data planes need to keep up with the increased traffic rates. Nevertheless, the control plane must not be ignored; fast reaction times are necessary to handle the increased rates handled by data planes efficiently.In our work, we analyze the interaction of a high-performance data plane and different implementations for the control plane. We selected a P4 switching ASIC as our data plane. For the control plane, we investigate vendor-specific implementations and a standardized implementation called P4Runtime. To determine the performance of the control plane, we introduce a novel measurement methodology. This methodology allows measuring the delay between the initiation of rule updates on the control plane and their application on the data plane. We investigate the behavior of the data plane, its performance and non-atomicity of updates. Based on our findings, we apply different optimization strategies to improve control plane performance. Our measurements show that neglecting the control plane performance may impact network behavior due to delayed updates, but we also show how to minimize this delay and, thereby, its impact. We have released the experiment artifacts of our study including experiment scripts and measurement data.

The Impact of Healthy Lifestyle, Psychological Well-Being, and Time Budget Pressure on Auditor Performance: The Moderating Role of Workplace Spirituality

The Impact of Healthy Lifestyle, Psychological Well-Being, and Time Budget Pressure on Auditor Performance: The Moderating Role of Workplace Spirituality

Application of the Least Cost Analysis Method to Determine the Optimal Cost and Duration for Delayed Projects

The construction project of the Polresta Denpasar Multi-Purpose Building experienced delays due to the Eid al-Fitr holiday, resulting in a 9.35% setback, equivalent to 19 days. In the 20th week, the planned progress was 66.52%, but actual progress was only 57.17%. With 76 days remaining for the project's completion, the least cost analysis method was applied to find the optimal cost and time for completing the remaining work by increasing the workforce. This approach aims to ensure the project is completed on time and the contractor avoids penalties. The penalty is 1/1000 (1 ‰) of the contract value. The analysis used primary data such as interviews and project observations, and secondary data including contractor unit price analysis, budget plans (RAB), and S-curves. The data was analyzed from the remaining project work, crashing duration, to finding the cost slope for each task, and then using the least cost analysis method to determine the optimal cost and time. The analysis results showed that the optimized project cost after acceleration was Rp 3,077,713,130.90, with the project duration reduced from 76 days to 57 days, accelerated by 19 days. This acceleration saved costs by Rp 18,428,493.93. By applying this method, the project is expected to be completed faster without compromising quality, and the contractor can avoid delay penalties. This approach helps in time efficiency and budget management, ensuring all resources are used optimally and the project is completed on target.

Pengaruh Penerapan Remote Audit pada Kualitas Audit Internal Pasca Pandemi Covid-19

Despite the challenges encountered in the field, audit quality within the scope of internal audit remains a top priority. The study outlines the ways in how remote audits impact audit quality and the approaches implemented by internal auditors to enhance audit quality. Examining the effect of remote auditing on audit quality is appropriate given the COVID-19 pandemic. This combination of auditor competence and time budget pressure to moderate the effect of remote audits on internal audit quality are also addressed in this study. Survey data is used in this study to measure how far APIP in East Java Province began using remote auditing after the epidemic. SmartPLS is used in the analytical method combined with the Structural Equation Modeling (SEM) model such as reliability and convergent validity test, discriminant validity test and PLS path algorithm and bootstrapping test. The research questionnaire's are measured using a Likert scale (1-7). Remote audits have a positive effect on improving internal audit quality, according to the result of a survey conducted towards 76 out of 100 internal auditors. But auditor competence and time budget pressure does not significantly moderate such a relationship. The research's conclusions have significance for practitioners looking to improve audit quality in remote audits and may benefit users of financial reports to comprehend the level of audit quality in remote audits

PERANCANGAN DAN IMPLEMENTASI JARINGAN FTTH GPON DI CLUSTER GILIMANUK

This research aims to meet the target of building a homepass network of 512 homepasses from PT. PLN ICON PLUS in the North Bali UP3 area sector, namely the Gilimanuk Village area, Melaya District, Jembrana and the use of Huawei Optical Line Terminal (OLT) equipment with a total of 8 ports as well as the use of backbone network access that is already available in the Gilimanuk area. Gilimanuk demographically has an area of 56.01 km2 and consists of residential buildings inhabited by 2,451 families. To accommodate homepass from the Gilimanuk housing complex, this research offers a cascading scheme for Fiber To The Home (FTTH) with Gigabit Passive Optical Network (GPON) technology that is appropriate to use but still pays attention to the quality of the network provided. In determining the feasibility of the network design and determining the appropriate cascading scheme for the Gilimanuk Cluster, the parameters in network design and implementation are focused on measuring the power link budget in theory and implementation, then the rise time budget value in the network optisystem software simulation. The results of this research show that the 1:4 to 1:16 cascading scheme has better FTTH network system feasibility than the 1:8 to 1:8 cascading scheme with a Prx value of -18.42 dBm, which does not exceed the minimum Prx threshold value of the ITU-T G standard. 984, namely -28 dBm, then the rise time budget shows the system rise time value: 0.25537 ns, which does not exceed the maximum rise time limit, namely 0.292 ns, so the 1:4 to 1:16 cascading scheme is feasible to implement.

Pengaruh Time Budget Pressure dan Risiko Audit Terhadap Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik di Kota Makassar

The purpose of this study is to determine the effect of Time Budget Pressure and Audit Risk on Premature Termination of Audit Procedures at Public Accounting Firms in Makassar City. Data collection uses primary data obtained from questionnaires. Determination of the sample using the saturated sample method, so that the sample in this study were 40 respondents. The results of the questionnaire have been tested for validity and reliability, and have also been tested for classic assumptions in the form of normality assumptions, heteroscedasticity assumptions, and multicollinearity assumptions. Methods of data analysis using multiple regression analysis. The research results show that Time Budget Pressure has a positive and significant effect on Premature Termination of Audit Procedures and Audit Risk does not have a positive and significant effect on Premature Termination of Audit Procedures.

How to design driver takeover request in real-world scenarios: A systematic review

Conditional automated driving systems have become a reality. Ensuring the safety during the driving takeover process has become a crucial concern, with the takeover request (TOR) playing an important role. Existing review studies often focus only on a particular aspects of the TOR and fail to consider the varied requirements of TOR in specific scenarios. In this review, we conducted a systematic literature search and identified 75 studies related to TOR design. Through the summarization of literature, we naturally arrived at the final research themes, which encompassed the key aspects of TOR design and specific situational factors. Our findings indicate the necessity for dynamic time budget (TB) in automated driving systems, emphasizing that longer TB contributes to improved safety. There is a need for multimodal capabilities within TOR, followed by tailored modal selection and combinations based on specific takeover scenarios. The integration of additional informative prompt in TOR is beneficial, provided that the type and content are carefully considered. Our study provides a comprehensive theoretical framework for future TOR design and suggests directions for future research efforts.

Impact of autonomous vehicles on discretionary activities: an agent-based model with space–time accessibility constraints

AbstractThe extensive development of autonomous vehicles (AVs) is set to revolutionise the way of travelling. Research suggests that the introduction of AVs may affect travel behaviour and choices, resulting in long-term changes in land use. Accessibility is an important concept that connects transportation and land use, providing a holistic performance measure for the transport-land use system. However, this concept has not been adequately capitalised in studies that attempt to understand the impact of AVs on location choice decisions. To explore this knowledge gap, we proposed an agent-based simulation framework that integrates with accessibility constraints to study how AVs influence behavioural and location choices. The framework consists of an activity-based travel demand model with accessibility constraints and a dynamic transport assignment model. The accessibility constraints are derived from individuals’ travel time budgets based on activity-travel survey data. We applied the agent-based simulation framework to Clayton, Australia, and focused on discretionary activity location choices. Various values of travel time and vehicle running costs underpinned by the use of AVs were examined. While most studies have concluded that AVs can significantly increase trip lengths for daily activities, our results demonstrate that even when AVs are used, the movement of individuals is still limited by spatio-temporal constraints of accessibility. As a result, we predict that the increase in discretionary trip lengths and their impact on traffic congestion is modest.

Time budgets differ in horses during continuous and space-restricted rotational grazing

Horses can become obese and develop related health issues such as laminitis from excessive grazing on high-quality pasture grass; limiting pasture intake can allow weight loss to occur. The objective of this study was to determine the effect of space-restricted rotational grazing on body weight (BW) and time budgets in horses. Eight mature geldings and mares with maintenance-only requirements were randomly assigned to either a space-restricted rotational grazing group (SRG; BW 512 ± 6 kg; n = 4) or a continuous grazing group (CG; BW 517 ± 49 kg; n = 4) for 42 d SRG horses grazed an area with dimensions to provide 80–90 % of mean digestible energy requirement for the 4 horses over a 7-d grazing period; whereas, the CG horses continuously grazed similar non-toxic endophyte-infected tall fescue pasture providing greater than maintenance requirements for the 42 d Horses in the SRG group were moved to a new area every 7 d for 6 weeks. On d 7 at 1600 h of each week, horses were brought inside, and feed was withheld overnight. At 0700 h the next day, BWs were recorded prior to turnout. Observers recorded behaviors simultaneously on SRG and CG horses every six minutes throughout the day three days per week according to an ethogram. This included 30 s scans of all horses. Proportion of grazing and standing had an inverse relationship. Proportion of grazing was affected by the treatment by time interaction, which grazing was displayed more in SRG than CG during weeks 2 and 3, and then reversed weeks 4, 5 and 6.

Enumerating Valid Non-Alpha-Equivalent Programs for Interpreter Testing

Skeletal program enumeration (SPE) can generate a great number of test programs for validating the correctness of compilers or interpreters. The classic SPE generates programs by exhaustively enumerating all possible variable usage patterns into a given syntactic structure. Even though it is capable of producing many test programs, the exhaustive enumeration strategy generates a large number of invalid programs, which may waste plenty of testing time and resources. To address the problem, this article proposes a tree-based SPE technique. Compared to the state-of-the-art, the key merit of the tree-based approach is that it allows us to take the dependency information into consideration when producing test programs and, thus, make it possible to (1) directly generate non-equivalent programs and (2) apply dominance relations to eliminate invalid test programs that have undefined variables. Hence, our approach significantly saves the cost of the naïve SPE approach. We have implemented our approach into an automated testing tool, IFuzzer , and applied it to test eight different implementations of Python interpreters, including CPython, PyPy, IronPython, Jython, RustPython, GPython, Pyston, and Codon. In three months of fuzzing, IFuzzer detected 142 bugs, of which 87 have been confirmed to be previously unknown bugs, of which 34 have been fixed. Compared to the state-of-the-art SPE techniques, IFuzzer takes only 61.0% of the time cost given the same number of testing seeds and improves 5.3% source code function coverage in the same time budget of testing.

Adapting Gaussian Mixture Model Training to Embedded/Edge Devices: A Low I/O, Deadline-Aware and Energy Efficient Design

This work focuses on the Gaussian Mixture Model (GMM), a machine learning model used for density estimation and cluster analysis in healthcare, networking, etc. The Expectation-Maximization (EM) algorithm is commonly used to train GMMs. One of the main challenges facing this algorithm when running on embedded systems is the crippling memory constraints. In fact, EM requires several scans of the dataset and we observed that when the dataset cannot fully reside in the main memory, its execution is dramatically slowed down by I/O movements. In this paper, we present an optimization of the EM algorithm for GMMs that reduces the number of I/O operations thanks to two main contributions: (1) A divide-and-conquer strategy that divides the dataset into chunks, learns the GMM separately on each chunk and combines the results incrementally. By doing so, we prevent data from being swapped several times during the learning process. (2) Restricting the training on a subset of data whose volume is inferred online using data properties while producing good accuracy. On average, our results show a 63% improvement in overall execution time with comparable accuracy. We also adapted GMM learning to run in a limited time budget while hitting a good trade-off between execution time and energy consumption. This solution succeeded in meeting the fixed deadline in 100% of the cases and in reducing the energy consumption by up to 68.77%.

Activitybudget and foraging patterns ofNubian giraffe (Giraffa camelopardalis camelopardalis) in Lake Nakuru National Park, Kenya.

The activity budget of giraffe in various African populations has been studied extensively, revealing that it is affected by body size, foraging patterns, and sex. Foraging patterns show an animal's feeding choices in its environment and are influenced by resource availability, competition, and predation risk. The ability of giraffe to survive and reproduce is significantly impacted by the variation in activity budget and foraging across different ecosystems. Our study focused on evaluating the seasonal activity budgets and foraging patterns of Nubian giraffe in Lake Nakuru National Park, Kenya. We used the scan sampling method to record the activity budget of giraffe which included foraging, movement, resting, and drinking water. We then evaluated if activities varied with the seasons. A total of 11,280 activities were documented, with 4560 (40.4%) occurring during the dry season and 6720 (59.6%) during the wet season. Foraging accounted for 53% of the time budget during the dry season, but increased to 57% during the wet season. There was a slight drop in records of movement (22%; n = 995 of 4560) and resting (25%; n = 1145 of 4560) from the dry season to the wet season (20%; n = 1375 out of 6720 and 22%; n = 1515 of 6720). During the dry season, females (53%) foraged longer than males (47%), whereas males (44%) had longer resting periods than females (56%). Giraffe frequently fed on Vachellia xanthophloea (67%; n = 4136 of 6215 foraging records), Maytenus senegalensis (19%), and Solanum incanum (9%) over both seasons. Overall, seasons had little impact on giraffe activity time budgets and foraging patterns in Lake Nakuru National Park. A better insight into the behavioural patterns of this subspecies will allow managers to enhance the protection and conservation of the species and its habitat. Heavy foraging on Vachellia by giraffe at LNNP has been associated with a population decline in number, so perhaps planting more of this species in LNNP could promote a rebound in numbers.

The moderating role of professional commitment in the relationship between time budget pressure and sustainable audit quality: The mediating role of professional skepticism

The study aimed to identify the relationship between time budget pressure and the quality of external auditing in the Jordanian environment through the mediating role of professional skepticism. The moderating role of external auditors' professional commitment in this relationship was tested. The study population consisted of certified Jordanian accountants. 234 questionnaires were distributed to the respondents. The study indicated that certified Jordanian accountants are subject to a high level of pressure, in addition to having a high level of audit quality and professional skepticism, and they are professionally committed. The results of the analysis also indicated that high professional skepticism affects the quality of the external audit and that there is an impact of time budget pressure on the quality of the audit, as the pressure of deadlines for preparing audit reports reduces the level of professional skepticism practiced by external auditors in Jordan. The results also indicated that auditors' professional commitment moderates the relationship between time budget pressure, the level of professional skepticism, and audit quality. Interestingly, there is no moderating role for professional commitment in the relationship between professional skepticism and the quality of external auditing in Jordan. This study emphasizes the need for auditors to maintain professional skepticism when exposed to pressures, including time budget pressure, in order to produce high-quality audit reports.

Do perfectionism types matter? Auditors' ability to detect fraud and the moderating role of time budget pressure: evidence from Egypt

Purpose This study aims to examine how auditors' perfectionism types and time budget pressure (TBP) influence fraud detection in Egypt. Design/methodology/approach We utilize a mixed-methods approach, combining questionnaires with an experimental case study in a within-subjects quasi-experimental design. Based on Almost Perfect Scale-Revised (APS-R), perfectionism traits were categorized using cluster analysis into adaptive, maladaptive, and non-perfectionism. Auditors from Egyptian firms performed fraud-related tasks with TBP manipulated. Findings Auditors' perfectionism types significantly influence fraud detection capabilities. Adaptive perfectionists demonstrated higher relevance in identifying fraud factors and excelled in accurately assessing fraud risks and audit procedures planning. Conversely, maladaptive perfectionists identified more but less relevant factors. TBP notably impacted maladaptive and non-perfectionist auditors' planning quality, unlike adaptive perfectionists, who showed resilience. Practical implications Findings provide insights to audit firms to bolster audit quality through team formations and task assignments, harnessing the strengths of adaptive and maladaptive perfectionists. Regulatory entities are positioned to integrate safeguards that recognize auditor capabilities and vulnerabilities, particularly under TBP. Considering psychological assessments in auditor selection and development assures alignment of traits with audit tasks, enhancing audit quality. Originality/value This study breaks new ground in the effects of auditor perfectionism on fraud detection, considering situational factors like TBP in emerging markets. Through a mixed-methods approach and cluster analysis, it reveals how different perfectionism traits influence audit effectiveness, offering insights not previously considered in auditing literature and suggesting practical applications for enhancing fraud detection in similar contexts.

Time budgets and 24 h temporal patterns variation of activities in stabled dairy dromedary camels

Time budgets can be used to determine the amount of time camels allocate to different behaviors throughout the day and can be a useful tool to evaluate animals’ management systems. This work investigated time budgets and temporal dynamics of dairy camels’ activities in intensively farms. Nine clinically healthy dairy camels (11.7 ± 1.9 years, 437.8 ± 12.0 kg and 72.6 ± 7.1 DIM) housed in a loose stall barn were monitored for 6 consecutive days. An ethogram of 16 behavioral activities was developed. Behavioral observations were continuously recorded. The mean duration for major behavioral activities was calculated to obtain the time-budget. Temporal pattern distribution of each activity was evaluated and their relationships were analyzed using Spearman correlations. Results showed that camels spent most of their time in a standing position feeding. Rumination remained high from late evening until early morning and reached maximum levels around 4:00. During 24 h, camels were standing and lying for 54% and 38% of their time, respectively. Data revealed that main behavioral activities expressed were feeding (35.5%) followed by rumination (24.5%). Walking activity remained low along the day and represented only 2% of the total time budget of stabled camels. Coprophagy was detected in subordinate camels which spent 10.3 ± 1.7 min/day searching fresh feces. These results suggested that time budgets and daily patterns of behavioral activities should be taken in consideration to improve management conditions in stabled dairy camels.